GYAM BHARATI TRUST,NEW DELHI vs. DCIT , CIVIC CENTER NEW DELHI

ITA 8334/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2014-154 pages
AI SummaryAllowed

What were the facts?

The assessee, a Charitable Trust, was levied a penalty for late issuance of TDS certificates. The delay was substantial, amounting to 731 days, and the lower authorities confirmed the penalty.

What did the Tribunal hold?

The Tribunal found that the delay, though significant, was due to reliance on a part-time accountant and lacked malafide intent. Considering the provisions for reasonable cause under Section 273B, the penalty was directed to be deleted.

What were the issues?

Whether the delay in issuing TDS certificates constitutes a reasonable cause for waiver of penalty under Section 273B of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 272A(2)(g),Section 273B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Appellant: Shri R.S. Singvi, Adv & Shri Satya Jeet Goel, Adv
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 06.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

The present appeal arises from order dated 10.11.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(A)- NFAC, Delhi. In this case, the assessee has been levied with a penalty u/s 272A(2)(g) of the Act on account of late issue of TDS Certificate for the first quarter of FY 2013-14. The Ld. AO has held that the assessee did not file any justification for the delay and therefore the said penalty was clearly leviable on him.

1 GYAM BHARATI TRUST

1.

1 The assessee approached the Ld. CIT(A) where also he could not suc

The order continues below.

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