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ITAT deletes section 271F Penalty for Bona Fide ITR Filing Delay
Case Law Details
- Case Name
- Mukesh Pathak Vs ITO (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Jaipur
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Mukesh Pathak Vs ITO (ITAT Jaipur)
Introduction: The Income Tax Appellate Tribunal (ITAT), Jaipur recently ruled in favor of Mukesh Pathak in a case against the Income Tax Officer (ITO), deleting a penalty for the appellant’s failure to file an Income Tax Return (ITR) within the stipulated time. The tribunal saw this as a bona fide mistake and noted that the revenue had not incurred any loss as the proper tax had already been paid.
Analysis: Mukesh Pathak was levied with a penalty of Rs. 5,000 by ITO under Section 271F for not filing his ITR within the prescribed limit a...
