No Penalty for delay in tax audit report submission due to technical venial breach

Arka Eduserve Pvt. Ltd. Vs ITO (ITAT Bangalore) There is  no dispute with regard to the fact that the tax audit report was filed along with the return of income, i.e., it was available with the assessing officer before the completion of assessment. Though the Ld CIT(A) has given a finding that the assessee has furnished tax audit reports within the due date in the earlier years, it was not examined as to whether they were furnished along with return of income or separately. There is also no dispute with regard to the fact that the assessee had obtained tax audit report within the due date pre...