Mere non-production of proof for dispatch of documents does not entail disallowance

Brief of the Case: In the case of Malineni Babulu (HUF) vs ITO, ITAT Hyderabad inter-alia held that the appellant failed to produce proof in support of dispatch of Form 15H to the CIT, this by itself does not entail any addition. It was only technical breach of law and the act provides for separate penal provisions for such default. Therefore, no disallowance can be made under the provisions of Section 40(a)(ia) of the IT Act. Facts of the Case: The appellant was a HUF. The return of income for the AY. 2009-10 was filed on 30-09-2009 declaring net income of Rs.2,35,000/-. As against this retu...