ST JOSEPH EDUCATIONAL SOCIETY ,AMBALA, HARYANA vs. INCOME TAX OFFICER, EXEMPTIONS WARD, AMBALA , AMBALA

ITA 1764/CHANDI/2025Status: DisposedITAT Chandigarh03 September 2026AY 2015-163 pages

No AI summary yet for this case.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 1764/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2015-16 St. Joseph Educational Society बनाम The ITO (Exemption) C/o Tejmohan Singh, Advocate Ward # 527, Sector 10-D, Chandigarh- Ambala 160011 "ायी लेखा सं./PAN NO: AAMAS8435Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 01/09/2026 उदघोषणा की तारीख/Date of Pronouncement : 03/09/2026 आदेश/Order PER VIJAY VARMA, A.M: This is an appeal against the penalty order under section 272A(2)(e) of the Income Tax Act, 1961, imposed for late filing of the return.

2.

In the present appeal the Assessee has raised the following grounds:

1.

That the learned CIT(A) erred in law and on facts in confirming the penalty of Rs. 2,06,200/- levied under section 272A(2)(e). which is illegal, arbitrary and unsustainable.

2.

That

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.