ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

ITA 3294/CHNY/2024Status: DisposedITAT Chennai06 June 2025AY 2020-2151 pages
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What did the Tribunal hold?

The Tribunal held that a vague penalty notice, failing to specify the exact charge or limb under Section 270A or 271AAB, is a jurisdictional defect and vitiates the penalty proceedings. Such defects cannot be cured by Section 292B of the Act.

What were the facts?

The appeals concern penalties levied under Section 270A and Section 271AAB of the Income Tax Act for assessment years 2018-19 to 2020-21. The assessees, educational trusts, challenged the penalty notices, arguing they were vague and did not specify the exact charge or limb under which the penalty was being imposed.

What were the issues?

Whether a penalty notice under Section 270A or 271AAB is valid if it fails to specify the exact charge or limb under which the penalty is being imposed? Can such a defect be cured under Section 292B?

Which sections of the Income-tax Act were involved?

Section 270A,Section 271AAB,Section 274,Section 292B

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Cases cited in this judgment(11)Show list

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आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph's Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAMTS 3888 G] (अपीलार्थी/Appellant) v.

The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.3295 to 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 to 2020-21 St. Joseph's Institute of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [PAN: AAHTS 9943 B] (अपीलार्थी/Appellant) V.

The DCIT, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr. V. Balaji, CA & Mr. K.R. Vasudevan, Advocate by Virtual प्रत्यर्थी की ओर से /Respondent by : Ms. Anitha, Addl.CIT सुनवाईकीतारीख/Date of Hearing : 04.04.2025 घोषणाकीतारीख / Date of Pronouncement : 06.06.2025 ITA Nos.3293 & 3294/Chny/2024 (AYs 2018-19 & 2020-21)

St. Joseph's Educational Tr

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