Invalid IDS, 2016 Declaration not a Reasonable Cause for Non-filing of ITR- ITAT upheld section 271F penalty

Kamla Chandrasingh Kabali Vs ACIT (ITAT Mumbai)

ITAT find that the claim of the assessee that she has declared income under the IDS 2016 cannot be a tenable explanation as the declaration was not supported by payment of due taxes on the income declared and, therefore, it was an invalid declaration. No other reasonable cause for not filing the return of income is brought to our attention. Therefore, we are of the considered opinion that the authorities below were justified in upholding the levy of penalty under section 271F.

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