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8 results for “penalty u/s 271”+ Section 12A(1)(b)clear

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Key Topics

Section 12A18Section 1113Section 143(2)7Exemption6Section 142(1)5Section 250(6)4Section 271(1)(c)4Penalty4Section 13(3)

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

ITA 706/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh01 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 142(1)Section 143(2)Section 271(1)(b)

Section 271(1)(b). 4. That the learned Commissioner of Income Tax (A)fell into grave error by confirming the penalty of Rs. 10,000/-. 2. The Assessing Officer (in short ‘the AO’), while imposing penalty in question, vide order dated 15.10.2019, observed as follows : "Vide notice u/s 142(1) dated 30.08.2019 the assessee was asked to submit some information/documents

3
Charitable Trust3
Addition to Income3
Section 2502

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

ITA 159/CHANDI/2015[2009-10]Status: DisposedITAT Chandigarh07 Sept 2018AY 2009-10
For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Ashish Abrol, CIT DR
Section 11Section 12ASection 271(1)(c)

B’ CHANDIGARH BEYFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 157 to 159/CHD/2015 Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Punjab Heritage & Tourism Vs. The ACIT, Circle 4(1), Promotion Board, Plot No. 3, Chandigarh Sector 38-A, Chandigarh PAN No. AAATP6562G (Appellant) (Respondent) Appellant by : Sh. Tej Mohan Singh, Advocate Respondent

M/S PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, all the three appeals of the assessee are hereby

ITA 157/CHANDI/2015[2007-08]Status: DisposedITAT Chandigarh07 Sept 2018AY 2007-08
For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Sh. Ashish Abrol, CIT DR
Section 11Section 12ASection 271(1)(c)

B’ CHANDIGARH BEYFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 157 to 159/CHD/2015 Assessment Years : 2007-08, 2008-09 & 2009-10 M/s Punjab Heritage & Tourism Vs. The ACIT, Circle 4(1), Promotion Board, Plot No. 3, Chandigarh Sector 38-A, Chandigarh PAN No. AAATP6562G (Appellant) (Respondent) Appellant by : Sh. Tej Mohan Singh, Advocate Respondent

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

DCIT, C-1 (E), CHANDIGARH vs. SHRI GURU GOBIND SINGH FOUNDATION, MOGA

In the result appeal of the Department as well as cross objection of the assessee are dismissed

ITA 1433/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh29 Mar 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargdci T, C-1 (E) Shri Guru Gobind Singh Foundation Circle- 1 (Exemption) 601/11, Tanki Wali Gali No. 2, Dashmesh Chandigarh Nagar Vs. Moga- Punjab Pan No. – Aadts0332A Appellant Respondent

For Appellant: NoneFor Respondent: Shri. Manjit Singh, CI T(DR)
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

B’, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANJAY GARG, JUDICIAL MEMBER DCI T, C-1 (E) Shri Guru Gobind Singh Foundation Circle- 1 (Exemption) 601/11, Tanki Wali Gali No. 2, Dashmesh Chandigarh Nagar Vs. Moga- Punjab PAN No. – AADTS0332A Appellant Respondent Cross Objection No. 6/Chandi/2019 (In ITA No. 1433/Chandi/2018) (Assessment Year: 2015-16) Shri Guru Gobind Singh

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

ITA 174/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh10 Nov 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

For Appellant: Shri Ashwani Kumar, Shri AdityaFor Respondent: Smt. Geetinder Maan (Addl.CIT)
Section 11Section 11(1)Section 12ASection 13Section 13(3)Section 143(3)Section 250(6)Section 80G

B’, CHANDIGARH "ी एन.के. सैनी, उपा"य" एवं "ी सतबीर "संह गोदारा, "याय"क सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 174/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16 M/s Shaheed Kartar Singh Saraba Deputy Commissioner of बनाम Charitable Trust (Redg.), Income Tax (Exemptions), VPO Sarabha, Distt. Ludhiana. Circle

M/S UFV INDIA GLOBAL EDUCATION (SOCIETY),CHANDIGARH vs. DCIT, EXEMPTION CIRCLE-1, CHANDIGARH

In the result, appeal is allowed

ITA 516/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh20 Sept 2024AY 2018-19

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 516/Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S Ufv India Global Vs. The Dcit Exemption, Circle-1, Education, बनाम Chandigarh Ggd Sanatan Dharma College, Ector 32-C, Chandigarh (U.T.) "थायी लेखा सं./Pan No: Aabcu7691M अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 11Section 12ASection 2(15)Section 270ASection 270A(9)Section 8

B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 516/CHD/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/s UFV India Global Vs. The DCIT Exemption, Circle-1, Education, बनाम Chandigarh GGD Sanatan Dharma College, Ector 32-C, Chandigarh (U.T.) "थायी लेखा सं./PAN No: AABCU7691M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING