CIT v. Parma Nand

268 ITR 172High Court2004#1411 most cited

What is CIT v. Parma Nand authority for?

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

81

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Parma Nand · CIT v. Itochu Corporation · Section 271C · Section 194C · penalty deletion · contumacious conduct · mens rea for penalty · sufficient cause for delay · Section 12A registration · Section 80G approval · question of fact · Delhi High Court

Also reported as

135 Taxmann 100

Sections most often in play

Section 119Section 12ASection 80G(5)(iii)Section 12A(1)(ac)(iii)Section 80G(5)Section 80G(5)(iv)(B)Section 12AASection 194C

Issues it is cited on

compensatory interestsection 52(2)section 119(1)section 66section 10(46)section 10(20)section 271csection 273bsection 80g(5)(iii)section 194csection 201(1a)section 201(1)

Judgments citing CIT v. Parma Nand

Commissioner of Income Tax vs. Cargo Linkers

The appeal is dismissed

ITA - 218 / 2008HC Delhi25 Mar 2008
Section 194C

…IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 218/2008 . COMMISSIONER OF INCOME TAX ..... Appellant Through:Ms.P.L.Bansal, Adv. . versus . CARGO LINKERS ..... Respondent Through:Mr.V.P.Gupta with Mr.Basant Kumar, Advs. . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 25.03.2008 The Revenue is aggrieved by an order dated 9th March, 2007 passed by the Income Tax Appellate Tribunal Delhi Bench ?H? in ITA Nos. 2793, 2794, 2795 and 2796/Del/2006 relevant for the financial years 2000-01 to 2003-04. The Assessee is a…