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Technical PAN Issues & COVID-19 Are Reasonable Cause; ITAT Pune Cancels Penalty
Case Law Details
- Case Name
- Rajrshi Shahu Nagari Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
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Rajrshi Shahu Nagari Vs ITO (ITAT Pune)
Tribunal Condoned 930 Days Delay & Quashed Penalty Assessee, a Co-operative Credit Society, challenged penalty of ₹40,000 levied u/s 272A(1)(d) for non-compliance with notices. There was a delay of 930 days in filing appeal. Assessee explained that the delay occurred due to PAN migration issues (old PAN for BOI, new PAN for Society) & technical difficulties, compounded by lack of proper guidance from the local tax practitioner. Tribunal, applying Collector, Land Acquisition Vs Katiji (1987) 2 SCC 107 & Inder Singh Vs State of MP (2025 INSC ...
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