Search: penalty u/s 271

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Key Topics

Section 271(1)(c)4 Section 44A4 Section 12A(1)(b)4 Section 2502 Section 142 Charitable Trust2 Exemption2 Penalty2 Addition to Income

SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025[2011-12]Status: DisposedITAT Cochin10 Sept 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR

Section 12A(1)(b)Section 14Section 250Section 271(1)(c)Section 44A

10B and has to be regarded as substantial compliance with the provisions of law. The object of the section 44AB is to compute proper taxable income and that purpose is achieved to a larger extent by the audit performed u/s. 12A(1)(b) of the Act. 6) For these amongst other grounds that may be permitted to be raised