SENIOR SUB REGISTRAR OFFICE OF THE MALLESHWARAM ,BANGALORE vs. THE JT./ ADDL.DIRECTOR OF INCOME TAX, (I & CI) , BANGALORE

ITA 2312/BANG/2025Status: DisposedITAT Bangalore19 February 2026AY 2021-2210 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the appellant had genuine grievances and technical difficulties in filing the correction statement on time. Considering the discretionary nature of the penalty and the appellant's situation, the penalty was deemed unwarranted.

What were the facts?

The appellant, a Senior Sub-Registrar, failed to file a corrected Statement of Financial Transactions (SFT) within the stipulated time due to technical glitches and staff limitations. The Income Tax Department imposed a penalty under Section 271FAA for this failure.

What were the issues?

Whether the penalty under Section 271FAA was rightly imposed when the assessee faced genuine technical difficulties and reasonable cause for delay in filing the correction statement.

Which sections of the Income-tax Act were involved?

Section 271FAA,Section 285BA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

Shri Suresh Rao, CA Shri Subramanian .S, JCIT-DR 12-02-2026 19-02-2026 PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the Appellant challenging the order of the NFAC, Delhi dated 31/08/2025 in respect of the A.Y. 2021-22 and raised the following grounds: "1) The order of the Ld CIT(A) NFAC Delhi is arbitrary, against the provisions of law, Principles of Natural Justice and contrary to the facts of the case and is therefore unsustainable. ITA No. 2312/Bang/2025 2) The Ld CIT(A) erred in not condoning the delay in filing

the appeal which was due to genuine and bona fide reasons

The order continues below.

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