DAWAT E ISLAMI AP,HYDERABAD vs. ITO., EXEMPTION WARD 1(1), HYDERABAD

ITA 1575/HYD/2025Status: DisposedITAT Hyderabad11 March 2026AY 2015-16Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the notice issued by the AO for penalty proceedings was defective as it failed to specify the exact limb of Section 271(1)(c) under which the proceedings were initiated. This defect vitiated the penalty proceedings.

What were the facts?

The assessee filed an appeal against the penalty order passed by the AO and confirmed by the CIT(A). The penalty was levied under section 271(1)(c) of the Income Tax Act for AY 2015-16.

What were the issues?

Whether the penalty proceedings initiated under section 271(1)(c) of the Act are sustainable when the notice issued under section 274 does not specify the exact limb of the section.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 274,Section 275,Section 12AA

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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

For Appellant: Shri Mathivanan S A, Sr. AR

PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by Dawat E Islami AP, (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 25/07/2025 for the A.Y.2015-16. Dawat E Islami AP vs. ITO

2.

The assessee has raised the following grounds of appeal:

“1. Ld. AO erred in law, initiated penalty proceeding a mechanical manner

The order continues below.

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