POLICE WELFARE PETROL PUMP,CHINDWARA vs. DCIT, CIRCLE 2(1), JABALPUR

ITA 87/JAB/2025Status: DisposedITAT Jabalpur30 June 2026AY 2020-216 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under Section 270A was not sustainable. It reasoned that the mistake in claiming exemption appeared bona fide and that making an incorrect claim in law does not automatically amount to furnishing inaccurate particulars of income.

What were the facts?

The assessee, a Police Welfare Society, claimed exemption for income from a petrol pump activity. The Assessing Officer disallowed the exemption and initiated penalty proceedings under Section 270A for alleged under-reporting/misreporting of income. The CIT(A) upheld the penalty.

What were the issues?

Whether the penalty levied under Section 270A for claiming an inadmissible exemption is justified, considering the bona fide nature of the claim and the distinction between an incorrect claim and furnishing inaccurate particulars.

Which sections of the Income-tax Act were involved?

Section 270A,Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Rahul Bardia, CA
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 24.11.2023 pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: -

“1. The order passed by the Ld. CIT(A) supporting the order of Ld. AO is bad in law and facts, void ab initio and with juri iction.

2.

That the ld. CIT(A) erred in law and facts of the case by imposing penalty u/s 270A of an amount of Rs.21,53,258/-

3.

The appellant reserves the right to add or amend any ground of appeal.”

2.

The present appeal is delayed by 437 days. The assessee has filed an application seeking condonation of delay, duly suppo

The order continues below.

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