CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

ITA 1260/PUN/2025Status: DisposedITAT Pune24 November 2025AY 2020-21Bench: due date of 31st March 2023 as per Notification no. 111/2022, dated 28-09-2022 issued by Central Board of Direct Taxation (“CBDT”) and even before the date of passing the penalty order (which was passed on 30th March 2023) and consequently the Appellant is eligible for immunity from levy of penalty under provisions of Section 155(18) of the Act.24 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO failed to establish the ingredients of misreporting under Section 270A(9) and that the assessee's claim was bonafide and supported by judicial precedents. Therefore, the penalty was deleted.

What were the facts?

The assessee claimed deduction for Health and Education Cess, which was disallowed by the AO. Consequently, the AO initiated penalty proceedings under Section 270A. The penalty was confirmed by the CIT(A).

What were the issues?

Whether penalty under Section 270A is leviable when the assessee claims deduction based on bonafide belief and judicial pronouncements, and whether the AO properly established misreporting.

Which sections of the Income-tax Act were involved?

Section 270A,Section 155(18),Section 40(a)(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Vyomesh Pathak
For Respondent: Shri Vidya Ratna Kishore

PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated 29.03.2025 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)/NFAC”] whereby he confirmed the penalty of Rs.93,30,373/- levied by the Ld. Assessing Officer (“AO”) for under reporting of income u/s 270A of the Income Tax Act, 1961 (the “Act”) pertaining to Assessment Year (“AY”) 2020-21. 2. The a

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 270A

All 4,156 judgments and leading authorities on Section 270A →

Recent GST High Court judgments

Search GST case law →