SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR
In the result, the appeal of the assessee bearing ITA No
ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 200ASection 234ESection 250
272A providing for penalty in case of default in filing the statements in terms of section 200 or proviso to section 206C. Such penalty was prescribed at the rate of Rs.100 for every day during which the failure continued. With effect from 01.06.2012, three major changes were introduced in the Act.
Section 234E as introduced for the first time
