Case Law Details
Case Name : Vakrangee Foundation Vs Assessing Officer (ITAT Raipur)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Raipur
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Vakrangee Foundation Vs Assessing Officer (ITAT Raipur)
Introduction: In the case of Vakrangee Foundation vs. Assessing Officer, the Income Tax Appellate Tribunal (ITAT) Raipur addressed the issue of imposing a penalty under Section 271B for non-compliance with tax audit provisions. The appellant, a charitable trust, argued that it was exempt from such provisions due to its charitable status. This article provides an analysis of the ITAT’s decision and its implications.
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