Delay to due to Relying on Auditor for Return Filing Justifies Section 273B Penalty Deletion

S. A. Poultry Farms Vs ITO (ITAT Chennai)

Introduction: In the case of S. A. Poultry Farms vs. ITO, the Income Tax Appellate Tribunal (ITAT) Chennai addressed the imposition of a penalty under Section 271B for the failure to upload the income tax return electronically. This article provides a detailed analysis of the case and the reasons behind the ITAT’s decision to delete the penalty.

Detailed Subheading-Wise Analysis:

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