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14 results for “penalty u/s 271”+ Section 272Aclear

Sorted by relevance

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Key Topics

Section 271F90Section 285B27Section 25013Penalty13Limitation/Time-bar11Section 272A(2)(e)9Section 133A9Section 271B9Section 51

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

u/s 234E for belatedly filing the TDS return. The Act has been amended from 01/06/2015 and prior to this period, levy of fee was in the statute book, therefore, the assessee is not ITA Nos.882-890/Bang/2023 Page 11 of 17 liable for the period till 01/06/2015 and the issue is squarely covered in favour of the assessee by the decision

SREE RAJENDRA SURI GURUMANDIR TRUST,BENGALURU vs. INCOME TAX OFFICE, EXEMPTIONS, WARD-3, BANGALORE

In the result, appeal of the assessee is allowed

9
Survey u/s 133A9
Section 271D5
Exemption3
ITA 754/BANG/2023[2014-15]Status: Disposed
ITAT Bangalore
05 Dec 2023
AY 2014-15

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2014-15

For Appellant: Smt. Suman Lumkar, A.RFor Respondent: Shri Nischal B., D.R
Section 12ASection 139(4)Section 250Section 272A(2)(e)Section 274Section 275(1)Section 275(1)(c)

u/s 272A(2)(e) of the Act is not within reasonable time. 3.4 Further, the Hon’ble Delhi High Court in the case of PCIT Vs. JKD Capital & Finlease Ltd. in ITA No.780 of 2015 vide judgement dated 13.10.2015, held as under: “8. We are unable to agree with the above submission of learned Standing counsel for the Revenue. Section

MAHESHWARAPPA MUNIRAMU,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE 2(2), BENGALURU, BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 757/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Sri Nagaraj K. H., CAFor Respondent: Sri Subramaniam, JCIT DR
Section 143(3)Section 194ISection 244ASection 250Section 269SSection 271DSection 274

271-I, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or section 272B or sub-section (1) or sub-section (1A) of section 272BB or clause (b) of subsection (1) of section or clause (b) or clause (c) of sub-section (2) of section

BOMMARABETTU MADHU SUDHANA ACHARYA ,UDUPI vs. INCOME TAX OFFICER, WARD-1 AND TPS, UDUPI

In the result, appeal filed by the assessee is allowed

ITA 937/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Ms. Pratibha R., A.RFor Respondent: Sri Balusamy N., D.R
Section 143(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274Section 54E

271-I, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or section 272B or sub-section (1) or sub-section (1A) of section 272BB or clause (b) of subsection (1) of section or clause (b) or clause (c) of sub-section (2) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 266/BANG/2023[2009-10]Status: DisposedITAT Bangalore24 May 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 267/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 May 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 268/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 May 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 269/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 May 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 270/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 May 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 271/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 May 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 263/BANG/2023[2006-07]Status: DisposedITAT Bangalore24 May 2023AY 2006-07

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 264/BANG/2023[2007-08]Status: DisposedITAT Bangalore24 May 2023AY 2007-08

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 265/BANG/2023[2008-09]Status: DisposedITAT Bangalore24 May 2023AY 2008-09

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

SREE RAJENDRA SURI GURUMANDIR TRUST ,BENGALURU vs. INCOME TAX OFFICER,(EXEMPTION) WARD-3,, BANGALORE

In the result, appeal of the assessee is allowed

ITA 2020/BANG/2024[2015-16]Status: DisposedITAT Bangalore04 Dec 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Sree Rajendrasuri Gurumandir Trust, Vs. The Income Tax Officer (Exemptions), 25 & 25/1, Jain Temple Road, Ward – 3, Vishwweswarapuram, Bengaluru. Bengaluru – 560 004. Pan : Aajts 8921 K Appellant Respondent Assessee By : Smt. Suman Lunkar, Ar. Revenue By : Shri. Subramanian, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 28.11.2024 Date Of Pronouncement : 04.12.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Passed By The National Faceless Appeal Centre (Nfac) [Din & Order No.Itba/Nfac/S/250/2023-24/1056681273 (1)] Dated 30.09.2023. 2. The Sole & Substantiating Ground Raised By The Assessee To Challenge Order Of Nfac Confirming The Penalty Levied By The Ao Of Rs.54,700/- Under Section 272A(2)(E) Of The Act, For Delay In Filing The Return Of Income. The Due Date For Filing Return Of Income Was 30.09.2015 But The Assessee Filed Its Return On 31.03.2017. Accordingly, Ao Levied Penalty Under Section 272A(2)(E) Of The Act Of Rs.54,700/-. Page 2 Of 9 3. At The Outset Of Hearing, The Learned Counsel Drew Our Attention That The Appeal Filed By The Assessee Is Barred By 328 Days. However, The Registry Has Not Raised Any Defect Memo For Delay In Filing The Appeal. An Application Dated 22.11.2024 Has Been Filed By The Assessee Stating Therein The Reasons For Delay In Filing The Assessee Which Is As Under:

For Appellant: Smt. Suman Lunkar, ARFor Respondent: Shri. Subramanian, JCIT(DR)(ITAT), Bengaluru
Section 12ASection 139Section 143(1)Section 272A(2)(e)Section 275(1)(c)

u/s 272A(2)(e) of the Act is not within reasonable time. 3.4 Further, the Hon’ble Delhi High Court in the case of PCIT Vs. JKD Capital & Finlease Ltd. in ITA No.780 of 2015 vide judgement dated 13.10.2015, held as under: Page 6 of 9 “8. We are unable to agree with the above submission of learned Standing counsel