M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR
Appeal of the assessee is allowed
ITA 152/AGR/2022[2024-15]Status: DisposedITAT Agra16 Apr 2025AY 2024-15
Section 201Section 201(1)Section 250(6)Section 271CSection 271C(1)(a)Section 276C
272-BBB or clause (b) of sub-section (1) or clause\n(b) or clause (c) of sub-section (2) of Section 273, no penalty\nshall be imposable on the person or the assessee, as the\ncase may be, for any failure referred to in the said provisions\nif he proves that there was reasonable cause for the said\nfailure
