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2 results for “penalty u/s 271”+ Section 270A(2)(a)clear

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Key Topics

Section 270A5Section 143(3)2Penalty2

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 270ASection 270A(9)(a)Section 9

2. Brief facts of the case are that assessee is an education society running a school imparting education upto Senior Secondary in the name of “The Oxford School” at Haridwar. The return of income was filed on 16.10.202 declaring total income of Rs. Nil income which was held as invalid as the same was not verified. Thereafter, the assessee again

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: Disposed
ITAT Dehradun
24 Dec 2025
AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

270A of the Act is grossly\nerroneous in as much as there has not been any under-reporting of\nincome by the Appellant.\nPage | 3\nITA No.69/DDN/2024\n5.\n6.\n7.\n8.\nThat on the facts and circumstance of the case and in law, the levy of\ninterest under section 234A of the Act is erroneous and illegal in as\nmuch