Azadi Bachao Andolan v. Union of India

252 ITR 471High Court2001#1997 most cited

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

A penalty under sections like 271D or 271E is not automatically imposed if the assessee proves there was a reasonable cause for the failure. The interpretation of 'reasonable cause' is that which would prevent a person of average intelligence and ordinary prudence from acting negligently or in bad faith.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 367,842 Indian tax judgments — from 2016 to 2026.

Also referred to as

Azadi Bachao Andolan · section 273B · section 271E · section 271D · reasonable cause · penalty not automatic · good and sufficient reasons · failure to comply

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

The Commissioner of Income Tax vs. M/S Denso India Ltd

The appeals are dismissed with no order as to costs

ITA/380/2005HC Delhi31 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 154Section 260A

…e voluntarily filed revised its computation of tax and interest on 13th January 1999 without raising any dispute and without waiting for any demand or penalty notice. The ITAT held that in view of the decisions of this Court in Azadi Bachao Andolan (2001) 252 ITR 471 (Del)), and the decisions of the ITAT in Mitsui & Co. 65 TTJ 1 and Fuji Bank Limited 121 Taxman 25 in which the penalty under Section 271C had been deleted in similar circumstances, there was no legal infirmity in the order of the CIT (A). Consequently, the appeals of the Department dismissed. 15. The Department filed appeals being ITA No…

The Commissioner of Income Tax vs. M/S Denso India Ltd

The appeals are dismissed with no order as to costs

ITA/371/2005HC Delhi31 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 154Section 260A

…e voluntarily filed revised its computation of tax and interest on 13th January 1999 without raising any dispute and without waiting for any demand or penalty notice. The ITAT held that in view of the decisions of this Court in Azadi Bachao Andolan (2001) 252 ITR 471 (Del)), and the decisions of the ITAT in Mitsui & Co. 65 TTJ 1 and Fuji Bank Limited 121 Taxman 25 in which the penalty under Section 271C had been deleted in similar circumstances, there was no legal infirmity in the order of the CIT (A). Consequently, the appeals of the Department dismissed. 15. The Department filed appeals being ITA No…

The Commissioner of Income Tax vs. M/S Denso India Ltd

The appeals are dismissed with no order as to costs

ITA/379/2005HC Delhi31 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 154Section 260A

…e voluntarily filed revised its computation of tax and interest on 13th January 1999 without raising any dispute and without waiting for any demand or penalty notice. The ITAT held that in view of the decisions of this Court in Azadi Bachao Andolan (2001) 252 ITR 471 (Del)), and the decisions of the ITAT in Mitsui & Co. 65 TTJ 1 and Fuji Bank Limited 121 Taxman 25 in which the penalty under Section 271C had been deleted in similar circumstances, there was no legal infirmity in the order of the CIT (A). Consequently, the appeals of the Department dismissed. 15. The Department filed appeals being ITA No…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1110/CHNY/2017[2006-2007]Status: DisposedITAT Chennai31 Aug 2017AY 2006-2007

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1109/CHNY/2017[2005-2006]Status: DisposedITAT Chennai31 Aug 2017AY 2005-2006

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1108/CHNY/2017[2004-2005]Status: DisposedITAT Chennai31 Aug 2017AY 2004-2005

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1107/CHNY/2017[2003-2004]Status: DisposedITAT Chennai31 Aug 2017AY 2003-2004

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

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

ITA 1106/CHNY/2017[2002-2003]Status: DisposedITAT Chennai31 Aug 2017AY 2002-2003

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…asonablenesslWednesbury’s unreasonableness. The following are some of the references, where the words “reasonable” and “reasonable cause” have been explained by courts in India. ITA Nos.1106 to 1111/Mds/2017 11 In AzadiBachaoAndolan v. Union of India [2001] 252 ITR 471 (Delhi), it is explained that reasonable cause can be reasonably said to be a cause which prevents a man of average intelligence and ordinary prudence, acting under normal circumstances, without negligence or inaction or want of bona fides. In Woodward Governor India P. Ltd. v. CIT [2002] 253 ITR 745 (Delhi); [2001] 118 Taxman 433, it is held th…

The Commissioner of Income Tax vs. Denso India Limited

The appeals are dismissed with no order as to costs

ITA-371/2005HC Delhi31 Aug 2017
Section 154Section 260A

…e voluntarily filed revised its computation of tax and interest on 13th January 1999 without raising any dispute and without waiting for any demand or penalty notice. The ITAT held that in view of the decisions of this Court in Azadi Bachao Andolan (2001) 252 ITR 471 (Del)), and the decisions of the ITAT in Mitsui & Co. 65 TTJ 1 and Fuji Bank Limited 121 Taxman 25 in which the penalty under Section 271C had been deleted in similar circumstances, there was no legal infirmity in the order of the CIT (A). Consequently, the appeals of the Department dismissed. 15. The Department filed appeals being ITA No…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4661/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Apr 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…e assessee had a reasonable cause for delay in filing of the quarterly TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statemen…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4660/MUM/2016[2010-11]Status: DisposedITAT Mumbai20 Apr 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…e assessee had a reasonable cause for delay in filing of the quarterly TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statemen…

Dr Khan Industrial Consultants P.Ltd, Thane vs. Addl CIT TDS RG, Thane

In the result, appeal of the assessee in ITA No

ITA 4659/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Apr 2017AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri M. Subramanian, ARFor Respondent: Shri Sunil Kumar Agarwal
Section 200(3)Section 272A(2)(k)

…e assessee had a reasonable cause for delay in filing of the quarterly TDS statements and penalty levied u/s 272A(2)(k) of 1961 Act may be deleted . In support, the assessee relied on the following case laws:- 1. Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Delhi) 2. Woodward Governors India (P) Ltd. v. CIT (2001) 253 ITR 745 (Delhi) 3. Kalakrithi v. ITO (2002) 253 ITR 754 (Mad.) The ld. CIT(A) after considering the submissions of the assessee, provisions of Statute and rules observed that there was a substantial delay of 437 days to 772 days by the assessee in filing of the quarterly TDS statemen…

Hindustan Coca Cola Beverages vs. Jt.Commissioner of Income Tax

The appeal is allowed in the above terms, but in the circumstances, with

ITA/194/2004HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 194Section 201Section 201(1)Section 271

…Page 15 of 17 penalty proceedings was limited. Reference was made to the decisions in CIT v. Mitsui & Co. Ltd. (2005) 272 ITR 545 (Del) and Azadi Bachao Andolan v. Union of India (2001) 252 ITR 471 (Del). Discussion and Reasons 33. Under Section 273-B of the Act, no penalty under Section 271-C of the Act "shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provision if he proves that there was reasonable cause for the said failure." A perusal of the impugned orders of the CIT…

Girish Appa Reddy, Bangalore vs. Income Tax Officer, Ward-2(2), Bangalore

In the result, the appeals of the assessees are dismissed

ITA 1637/BANG/2014[2008-09]Status: DisposedITAT Bangalore11 May 2016AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Abraham P. George

For Appellant: NoneFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 32

…ish Appareddy. Accordingly, whether the Notice & Order u/s 271D in the name of Mr. Girish Appareddy is valid? We rely upon the following case laws in favour of defense ITA Nos.1637 to 1641/Bang/2014 Page 19 of 20 Azadi Bachao Andolan V Is Union of India 2001 252 ITR 471 (Delhi) No penalty u/s 26955 or T if there is reasonable cause for non compliance. Reasonable cause as applied to human action is that which would constrain a person of average intelligence and ordinary prudence. We wish to place on record that there is no non compliance as far as Section 26955 or T is concerned. We are relying on the above case…

The Commissioner of Income Tax vs. N. Annapurna

ITTA/371/2005HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Jignesh Girish Bengari, Mumbai vs. ITO 22(1)(2), Navi Mumbai

In the result, appeal filed by the assessee is accepted and the order of AO dated

ITA 4201/MUM/2014[2006-07]Status: DisposedITAT Mumbai13 Jan 2016AY 2006-07

Bench: Shri Pramod Kumar, Am & Shri Pawan Singh, Jm Jignesh Girishbhai Bengari, Ito 22(1)(2), Tower No.6, 4Th Floor, Vashi 101, Tanishq Anthia, Chitranjan Vs. Nagar, Ghatkopar (E), Railway Station Complex, Mumbai-400077 Vashi, Navi Mumbai-400703. Pan/Gir No.: Affpb1952C (Appellant) .. (Respondent)

For Appellant: Shri Jignesh Bengari (in Person)For Respondent: Mrs. Lata Sunder (DR)
Section 142(1)Section 143(2)Section 144Section 271Section 271(1)(b)Section 274

…e 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." 11. In the case of Azadi Bachao Andolan v. Union of India 252 ITR 471 (Delhi), Delhi, the Hon'ble High Court held: "Section 273B starts with a non obstante clause and provides that notwithstanding anything contained in several provisions enumerated therein including section 271C, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions, if h…