Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT
115 TTJ 419Income Tax Appellate Tribunal2008#267 most cited
What is Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT authority for?
Penalty under Section 272A(1)(d) for non-compliance with a notice issued under Section 142(1) is not leviable when the assessee demonstrates a reasonable cause for such non-compliance. The decision defines what constitutes 'reasonable cause' in this context.
292
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.
Also referred to as
Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust · 115 TTJ 419 · Section 272A(1)(d) penalty · Section 142(1) notice · non-compliance penalty · reasonable cause · deletion of penalty · cancellation of penalty · sustainability of penalty · Delhi Tribunal
