NAMRUP COLLEGE,NAMRUP vs. ITO WARD 2(4) EXEMP, SHILLONG, SHILLONG

ITA 187/GTY/2026Status: DisposedITAT Guwahati05 June 2026AY 2016-175 pages
AI SummaryRemanded

What were the facts?

The assessee, a trust, failed to file its return of income by the due date for AY 2016-17. A penalty was imposed under Section 272A(2)(e) for non-filing. The assessee contended that it was not required to file the return as it was eligible for exemption, and an appeal against the disallowance of this exemption was pending.

What did the Tribunal hold?

The Tribunal held that the penalty order for non-filing of the return should be decided after considering the outcome of the appeal against the quantum addition, which was pending before the CIT(A). Therefore, the CIT(A)'s order was set aside and the appeal was restored to him.

What were the issues?

Whether penalty for non-filing of return can be imposed before the decision on the quantum appeal regarding exemption eligibility. Whether Section 272A(2)(e) is applicable for non-filing of return versus delayed filing.

Which sections of the Income-tax Act were involved?

Section 272A(2)(e),Section 139(4A),Section 139(4C),Section 250

AI-generated summary — verify with the full judgment below

Before: Pradip Kumar Choubey & Shri Rakesh Mishra

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 17.02.2026 of the Office of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

The brief facts of the case of the assessee are that a penalty order has been passed under section 272A(2)(e) of the Income-tax Act, 1961 for Assessment Year 2016-17 in Assessment Year- 2016-1

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 →