No section 276CC prosecution in absence of “Mens Rea”: Rajasthan HC

ITO Vs Rajendra Prasad Vaish (Rajasthan High Court)

The case of ITO Vs Rajendra Prasad Vaish, adjudicated by the Rajasthan High Court, delves into the nuances of delayed Income Tax Returns (ITR) filing and the crucial aspect of ‘mens rea’ in establishing offenses. The appeal challenges the acquittal of the respondent under Section 276 CC of the Income Tax Act, 1961, for filing returns after a significant delay.

The crux of the prosecution’s case lies in the assertion that the respondent failed to comply with Section 139(1) of the Act by submitting the ITR a

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