Case Law Details
Case Name : Rotary Charitable Trust Vs. JCIT (ITAT Bengaluru)
Related Assessment Year : 2013-14 & 2014-15
Courts :
All ITAT ITAT Bangalore
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Rotary Charitable Trust Vs JCIT (ITAT Bengaluru)
The issue under consideration is whether the penalty levied by CIT(A) u/s 272A of the Income Tax Act, 1961 is justified in law?
In the present case, there was a delay in filing the return of income by the assessee, though it is undisputed that the income of the assessee was not chargeable to tax in view of the provisions of section 10(23C)(iiiad) of the Act. Against this issue CIT(A) has initiated the penalty proceeding Please become a Premium member. If you are already a Premium member, login here to access the full content.
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