HANSRAJ EDUCATIONAL AND CULTURAL SOCIETY,FARIDABAD vs. INCOME TAX OFFICER EXEMPTIONS WARD FARIDABAD, FARIDABAD

PDF · subscribers
ITA 7616/DEL/2025Status: DisposedITAT Delhi27 May 2026AY 2020-215 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer's failure to specify the limb of misreporting in the penalty notice vitiates the impugned penalty. Following its own precedent, the Tribunal deleted the penalty.

What were the facts?

The assessee's appeal concerns assessment year 2017-18, arising from proceedings under section 147 r.w.s 144B. The Assessing Officer issued a penalty notice under section 274 r.w.s 270A alleging under-reported income due to misreporting.

What were the issues?

Whether a penalty imposed under section 270A is valid if the Assessing Officer fails to specify the limb of misreporting in the notice issued under section 274.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 274,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Deepesh Garg, Adv
For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 21.05.2026Pronounced: 21.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7616/Del/2025 Assessment Year: 2020-21

Vs. Income Hansraj Educational and Tax Officer Cultural Society Exemptions 1301, Sector 98, Faridabad Income Tax Department Haryana- 121002 Ward Faridabad. Haryana PAN: AABAH8833Q (Appellant) (Respondent) Assessee by Sh. Somil Agarwal, Adv. Sh. Deepesh Garg, Adv. Department by Ms. Ankush Kalra, Sr. DR

Date of hearing 21.05.2026 Date of pronouncement 21.05.2026

ORDER PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 02.09.2025 passed in DIN and order No. ITBA/NFAC/S/250/2025-26/1080278322(1), involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’. Heard both the parties. Case file perused.

ITA No.7616/Del/2025

2.

The assessee submits at the outset during the course of hearing that the learned Assessing Officer had issued section 274 r.w.s 270A notice alleging it to have “under reported income which is in consequence of misreporting thereof” than having specified the corresponding limb to the very effect as prescribed in sub- section 9 read with clauses “a” to “f” thereof. The relevant penalty notice dated 08.09.2022also forms part of the case records before us.

3.

This clinching factual position has gone unrebutted from the Revenue side. This tribunal’s recent decision in 2025 180 taxmann.com 395(Del- Trib.) DCIT vs Ajay Vision (P) Ltd has settled the very issue that such a failure in the learned Assessing Officer’s part indeed vitiates the impugned penalty; reading as under:

2 | P a g e

ITA No.7616/Del/2025

3 | P a g e

ITA No.7616/Del/2025

We adopt the above extracted detailed reasoning mutatis mutandis to delete the impugned penalty in very terms.

4 | P a g e

ITA No.7616/Del/2025

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 21.05.2026 .

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.05.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

5 | P a g e

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →