Azadi Bachao Andolan v. Union of India

252 ITR 471High Court2001#2014 most cited

What is Azadi Bachao Andolan v. Union of India authority for?

A case defining 'reasonable cause' as a factor that would compel a person of average intelligence and ordinary prudence, acting without negligence or lack of bona fides, from fulfilling a legal obligation. The term 'reasonable' is not precisely definable but implies rationality and moderation.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Azadi Bachao Andolan · 252 ITR 471 · reasonable cause · penalty · section 273B · section 271D · section 271E · ordinary prudence · bona fides · Income-tax Act penalties.

Sections most often in play

Section 273BSection 148Section 269SSSection 269TSection 271DSection 271ESection 253(3)Section 271B

Issues it is cited on

section 10(5)azadi bachao andolansection 273penalty under section 271esection 271esection 271csection 273bpenalty under section 271dsection 269tsection 271dsection 269ssection 272a

Judgments citing Azadi Bachao Andolan v. Union of India

NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

ITA 1794/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2011-12
Section 148Section 269SSection 271DSection 271E

…eans a cause which prevents a reasonable man of ordinary prudence acting under normal circumstances, without negligence or inaction or want of bona fides. 7.4. The Delhi High Court in the matter of Azadi Bachao Andolan v. Union of India [2001] 116 Taxman 249/252 ITR 471 (Delhi) defined the words 'reasonable cause as under:- "6... Reasonable cause, as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. The expression "reasonable" is not susceptible of a clear and precise definition, for an attempt to give specific meaning to the word "reasonable" is trying…

NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

ITA 1793/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2011-12

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 148Section 269SSection 271DSection 271E

…eans a cause which prevents a reasonable man of ordinary prudence acting under normal circumstances, without negligence or inaction or want of bona fides. 7.4. The Delhi High Court in the matter of Azadi Bachao Andolan v. Union of India [2001] 116 Taxman 249/252 ITR 471 (Delhi) defined the words 'reasonable cause as under:- "6... Reasonable cause, as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. The expression "reasonable" is not susceptible of a clear and precise definition, for an attempt to give specific meaning to the word "reasonable" is trying…

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

In the result, for statistical purposes, the appeal of the assessee is dismissed

ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A

…ow. Reasonable cause can be reasonably said to be a cause which prevents a man of ordinary prudence and average intelligence, acting under normal circumstances, without negligence or inaction or want of bona fides Azadi Bachao Andolan v. Union of India [2001] 252 ITR 471 (Delhi). As discussed supra, appellant has not been able to demonstrate reasonable cause in terms of 273B for non-filing of audit report and ground espoused is dismissed. As per Decision of Hon'ble Supreme court in the case of PCIT-III, Bengaluru vs Wipro Ltd. in CIVIL APPEAL NO. 1449 OF 2022 (Arising out of SLP(Civil) No. 7620/2021) order dated…

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

ITA 1182/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14
For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 147Section 148Section 234ASection 250Section 69

…le cause can be reasonably\nsaid to be a cause which prevents a man of average intelligence and ordinary produce,\nacting under normal circumstances, without negligence or inaction or want of bona\nfides.\nIn the case of Azadi Bachao Andolan v. Union of India 252 ITR 471 (Delhi), Delhi,\nthe Hon'ble High Court held that is (reproduced below):-\n\"Section 273B starts with a non obstante clause and provides that notwithstanding\nanything contained in several provisions enumerated therein including section 271C, no\npenalty shall be imposable on the person\nor the assessee, as the case may be, for any\nfailure refer…

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

ITA 1180/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14
For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 144Section 147Section 148Section 234ASection 250Section 69

…le cause can be reasonably\nsaid to be a cause which prevents a man of average intelligence and ordinary produce,\nacting under normal circumstances, without negligence or inaction or want of bona\nfides.\nIn the case of Azadi Bachao Andolan v. Union of India 252 ITR 471 (Delhi), Delhi,\nthe Hon'ble High Court held that is (reproduced below):-\n\"Section 273B starts with a non obstante clause and provides that notwithstanding\nanything contained in several provisions enumerated therein including section 271C, no\npenalty shall be imposable on the person\nor the assessee, as the case may be, for any\nfailure refer…

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 491/LKW/2024[2017-18]Status: DisposedITAT Lucknow24 Apr 2025AY 2017-18
Section 10(5)Section 250Section 271CSection 273B

…ordinary prudence acting under normal circumstances, without negligence or\ninaction or want of bona fides, from furnishing the return in time'.\n\nSubsequently, A Division Bench of the Delhi High Court in its judgment in Dy.\nCIT v. Adinath Industries [2001] 252 ITR 471/116 Taxman 249 held thus:\n\n'Reasonable cause, as applied to human actions is that which would constrain a\nperson of average intelligence and ordinary prudence. The expression\n\"reasonable\" is not susceptible of a clear and precise definition; for an attempt to\ngive a specific meaning to the word \"reasonable\" is trying to count what is not…

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 490/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17
Section 10(5)Section 250Section 271CSection 273B

…of ordinary prudence acting under normal circumstances, without negligence or inaction or want of bona fides, from furnishing the return in time'.\nSubsequently, A Division Bench of the Delhi High Court in its judgment in Dy. CIT v. Adinath Industries [2001] 252 ITR 471/116 Taxman 249 held thus:\n'Reasonable cause, as applied to human actions is that which would constrain a person of average intelligence and ordinary prudence. The expression \"reasonable\" is not susceptible of a clear and precise definition; for an attempt to give a specific meaning to the word \"reasonable\" is trying to count what is not numb…

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 488/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17
Section 10(5)Section 250Section 271CSection 273B

…f ordinary prudence acting under normal circumstances, without negligence or\ninaction or want of bona fides, from furnishing the return in time'.\nSubsequently, A Division Bench of the Delhi High Court in its judgment in Dy.\nCIT v. Adinath Industries [2001] 252 ITR 471/116 Taxman 249 held thus:\n'Reasonable cause, as applied to human actions is that which would constrain a\nperson of average intelligence and ordinary prudence. The expression\n\"reasonable\" is not susceptible of a clear and precise definition; for an attempt to\ngive a specific meaning to the word \"reasonable\" is trying to count what is not\n…

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 487/LKW/2024[2015-16]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-16
Section 10(5)Section 250Section 271CSection 273B

…ordinary prudence acting under normal circumstances, without negligence or\ninaction or want of bona fides, from furnishing the return in time'.\n\nSubsequently, A Division Bench of the Delhi High Court in its judgment in Dy.\nCIT v. Adinath Industries [2001] 252 ITR 471/116 Taxman 249 held thus:\n\n'Reasonable cause, as applied to human actions is that which would constrain a\nperson of average intelligence and ordinary prudence. The expression\n\"reasonable\" is not susceptible of a clear and precise definition; for an attempt to\ngive a specific meaning to the word \"reasonable\" is trying to count what is not…

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

…the statutory provisions have been occasioned because of ‘reasonable cause’. ‘Reasonable cause’ neither finds any definition, for, as held by the Hon’ble Delhi High Court in the case of Azadi Bachao Andolan vs. Union of India (2001) 167 CTR (Del) 154 : (2001) 252 ITR 471 (Del) , attempting to give a specific meaning to the word ‘reasonable’ is trying to count what is not number and measure what is not space. Ordinarily, reasonable cause would mean an honest belief founded upon reasonable grounds of the existence of a state of circumstances which (assuming them to be true), would reasonably lead any ordinary, prud…

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

…the statutory provisions have been occasioned because of ‘reasonable cause’. ‘Reasonable cause’ neither finds any definition, for, as held by the Hon’ble Delhi High Court in the case of Azadi Bachao Andolan vs. Union of India (2001) 167 CTR (Del) 154 : (2001) 252 ITR 471 (Del) , attempting to give a specific meaning to the word ‘reasonable’ is trying to count what is not number and measure what is not space. Ordinarily, reasonable cause would mean an honest belief founded upon reasonable grounds of the existence of a state of circumstances which (assuming them to be true), would reasonably lead any ordinary, prud…

DAYARAM YADAV,JAIPUR vs. CIT(A), NFAC

In the result, appeal of the assessee is allowed

ITA 382/JPR/2022[2010-11]Status: DisposedITAT Jaipur28 Mar 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C. L. Yadav (C.A.) &For Respondent: Smt Monisha Choudhary (Addl. CIT) a
Section 253Section 253(5)Section 271(1)(b)

…able cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary produce, acting under normal circumstances, without negligence or inaction or want of bona fides." In the case of Azadi Bachao Andolan v. Union of India 252 ITR 471 (Delhi), the Hon'ble High Court held as under:- 15 Sh. Dayaram Yadav, Jaipur vs. ITO Section 273B starts with a non obstante clause and provides that notwithstanding anything contained in several provisions enumerated therein, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the sa…

SMT. KAMLESH SETH,BATALA vs. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 173/ASR/2022[2017-18]Status: DisposedITAT Amritsar31 Jan 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 270ASection 270A(2)(a)

…income of the appellant. Thus, the appellant assesse has reasonable cause and had no malafide intention or intend to avoid or abate income tax. 9. The Hon’ble Delhi High Court in the case of Azadi Bachao Andolan v. Union of India [2011] 116 taxman.com 249/252 ITR 471 (Delhi) observed that a reasonable cause can be reasonably said to be a cause which prevents ‘a man of an average intelligence and ordinary prudence Act under normal circumstances, without intelligence or in action or want of bonafide’. 6 Kamlesh Seth v. CIT 10. In another case of CIT(A) v. Triumph International Finance India Ltd. [2012] 22nd…

KARNATAKA AGROCHEMICAL PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-4(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru
Section 250Section 269TSection 271E

…R 0258 (SC) 18. The Appellant was prevented by reasonable cause and therefore pursuant to section 273B of the Act no penalty can be levied on the facts and circumstances of the case. 19. The Hon'ble Delhi High Court in Azadi Bachao AndoIan v. UOI reported in 252 ITR 471 (Delhi) expressed its understanding of the expression reasonable cause in Para 6 as under :- "Reasonable cause, as applied to human action, is that which would constrain a person of average intelligence and ordinary prudence. The expression 'reasonable' is not susceptible to a clear and precise definition; for an attempt to give a specific meani…

DCIT CEN CIR 7(3), MUMBAI vs. M/S SAHAJANAND HI TECH CONSTRUCTION P.LTD, MUMBAI

Accordingly, the grounds raised by the Revenue are dismissed

ITA 3112/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Mar 2022AY 2013-14

Bench: Sri Prashant Maharishi, Am & Sri Sandeep Singh Karhail, Jm

For Appellant: Sri Niraj Seth, ARFor Respondent: Sri Hoshang B. Irani, DR
Section 132Section 143(3)Section 271DSection 273B

…e expression “reasonable cause” has not been defined in the Act, but it has got a wider connotation and thus a sufficient cause. He placed reliance on the decision of the Hon‟ble Supreme Court in the case of Azadi Bachao Andolan vs. Union of India reported in 252 ITR 471 wherein it was held that reasonable cause is a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances without negligence or in connection or want of bonafide. The ld. CIT(A) also placed reliance on the decision of the Hon‟ble Delhi High Court in the case of Woodward Governor India Pvt. Ltd., vs…

DCIT CEN CIR 7(3), MUMBAI vs. M/S SAHAJANAND HI TECH CONSTRUCTION P.LTD, MUMBAI

Accordingly, the grounds raised by the Revenue are dismissed

ITA 3037/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Mar 2022AY 2014-15

Bench: Sri Prashant Maharishi, Am & Sri Sandeep Singh Karhail, Jm

For Appellant: Sri Niraj Seth, ARFor Respondent: Sri Hoshang B. Irani, DR
Section 132Section 143(3)Section 271DSection 273B

…e expression “reasonable cause” has not been defined in the Act, but it has got a wider connotation and thus a sufficient cause. He placed reliance on the decision of the Hon‟ble Supreme Court in the case of Azadi Bachao Andolan vs. Union of India reported in 252 ITR 471 wherein it was held that reasonable cause is a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances without negligence or in connection or want of bonafide. The ld. CIT(A) also placed reliance on the decision of the Hon‟ble Delhi High Court in the case of Woodward Governor India Pvt. Ltd., vs…

DCIT (CC) 7(3), MUMBAI vs. M/S BELLISSIMO COWN BUILDMART P. LTD, MUMBAI

1. 3038/Mum/2019 2014-15

ITA 3038/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Nov 2021AY 2014-15
Section 143(3)Section 271D

…e expression “reasonable cause” has not been defined in the Act, but it has got a wider connotation and thus a sufficient cause. He placed reliance on the decision of the Hon‟ble Supreme Court in the case of Azadi Bachao Andolan vs. Union of India reported in 252 ITR 471 wherein it was held that reasonable cause is a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances without negligence or in connection or want of bonafide. The ld. CIT(A) also placed reliance on the decision of the Hon‟ble Delhi High Court in the case of Woodward Governor India Pvt. Ltd., vs…

VAIDIC SHIKSHA SAMITI,NARNAUL vs. ADDL.CIT, RANGE-2, CHANDIGARH

In the result, appeals of the assessee are allowed

ITA 6050/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Sept 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)

…the return of income. Reliance is placed on the decision of the Raipur Bench of the Tribunal in the case of Sheetal Anusandhan vs. JCIT in ITA No. 146 and 147/RPR/2014 in which the decisions of the Hon’ble Delhi High Court in the case of Azadi Bachao Andolan, 252 ITR 471 and the decision of the Hon’ble Supreme Court in the case of Hindustan Steel Ltd vs. the state of Orissa 83 ITR 26 were followed. Further it is submitted that the Ld. CIT(A) in the case of M/s Bhagwan Parshuram Siksha Samiti in appeal No. 169/2012-13 by order dated 21/8/2018 accepted the very same cause and deleted the penalty. Ld. DR place heavy…

VAIDIC SHIKSHA SAMITI,NARNAUL vs. ADDL.CIT, RANGE-2, CHANDIGARH

In the result, appeals of the assessee are allowed

ITA 6049/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)

…the return of income. Reliance is placed on the decision of the Raipur Bench of the Tribunal in the case of Sheetal Anusandhan vs. JCIT in ITA No. 146 and 147/RPR/2014 in which the decisions of the Hon’ble Delhi High Court in the case of Azadi Bachao Andolan, 252 ITR 471 and the decision of the Hon’ble Supreme Court in the case of Hindustan Steel Ltd vs. the state of Orissa 83 ITR 26 were followed. Further it is submitted that the Ld. CIT(A) in the case of M/s Bhagwan Parshuram Siksha Samiti in appeal No. 169/2012-13 by order dated 21/8/2018 accepted the very same cause and deleted the penalty. Ld. DR place heavy…

M/S MODI INDUSTRIES LTD.,,MEERUT vs. JCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 5233/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Jan 2020AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2008-09

Section 143(3)Section 194CSection 201(1)Section 271CSection 40

…onest in nature. We are inclined to hold that there was a bona fide belief in this case by M/s. Nissin similar to other Japanese companies in whose cases the penalty has been dropped by the department as found in the decision of the Delhi High Court in (2001) 252 ITR 471 (Del) (supra). On this ground also, the penalty has to go.” 5.6 Further, the Tribunal (supra) has held that penalty under section 271C can be vacated on the ground that if no order under section 201(1) of the Act is passed. The relevant finding of the Tribunal is reproduced as under: “24. On the issue of not passing order under section 201(1) be…

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