SWA DHARMA SHIKSHA EVAM SAMAJ KALYAN SANSTHAN SAMITI,GWALIOR vs. I.T.O. (EXEMPTION), GWALIOR

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ITA 196/AGR/2024Status: DisposedITAT Agra17 February 2025AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that there was a reasonable cause for the assessee not to submit its return, given that its income was assessed as 'Nil'. Consequently, the penalty levied under section 272A(2)(e) was deleted.

What were the facts?

The assessee's appeal pertains to the assessment year 2011-12. The Assessing Officer had assessed the assessee's income as 'Nil'. Despite this, a penalty was levied under section 272A(2)(e) of the Income-tax Act.

What were the issues?

The primary issue was whether the penalty under section 272A(2)(e) was justified when the assessee's income was assessed as 'Nil', and if there was a reasonable cause for non-submission of the return.

Which sections of the Income-tax Act were involved?

Section 272A(2)(e)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL

Hearing: 17.02.2025Pronounced: 17.02.2025

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1063797586(1) dated 31.03.2024, involving proceedings under section 272A(2)(e) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties at length. Case file perused.

3.

Coming to the assessee’s sole substantive ground that both the learned lower authorities have erred in law and on facts in levying section 272A(2)(e) penalty of Rs.2,53,700/-, it emerges during the course of hearing that the learned Assessing Officer’s assessment order dated 09.12.2018 had itself assessed it for “Nil” income. That being the clinching factual position, we hereby quote Vastavaran Trust Vs. JDIT (Exemptions) 104 TTJ 129 (Del) that there indeed existed a “reasonable” cause for the assessee not to submit its return and therefore, we delete the impugned 272A(2)(e) penalty, in very terms. Ordered accordingly.

4.

This assessee’s appeal is allowed.

Order pronounced in the open court on 17.02.2025.

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