SWAMY VIVEKANANDHA VIDHYALA TRUST,SALEM vs. ITO(E), SALEM

ITA 2108/CHNY/2026Status: DisposedITAT Chennai11 August 2026AY 2013-148 pages
AI SummaryPartly Allowed

What were the facts?

The assessee, a charitable trust, failed to file its return of income for AY 2013-14. The Assessing Officer (AO) reopened the assessment and subsequently levied a penalty under Section 272A(2)(e) for the non-filing of the return. The Commissioner (Appeals) confirmed the penalty.

What did the Tribunal hold?

The Tribunal held that the penalty under Section 272A(2)(e) for failure to furnish a return of income cannot be levied beyond the period prescribed for filing a belated return under Section 139(4) of the Act. The default cannot be considered to continue indefinitely after the statutory period for voluntary filing has expired.

What were the issues?

Whether the penalty for non-filing of return under Section 272A(2)(e) can be levied for the period after the expiry of the time limit for filing a belated return under Section 139(4).

Which sections of the Income-tax Act were involved?

Section 272A(2)(e),Section 139(4),Section 139(4A),Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Ms. Pushpa Hemachand,Sr.AR

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 01.02.2026 for Assessment Year (AY) 2013-14. The issue contented by the assessee in this appeal pertains to the levy of penalty u/s. 272A(2)(e) of the Act.

Swamy Vivek

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.

Create a free accountSign in

See plans and prices

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.

More judgments on Section 272A(2)(e)

All 81 judgments and leading authorities on Section 272A(2)(e) →

Recent GST High Court judgments

Search GST case law →