Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 270A(6)(a)clear

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Section 270A5 Section 143(3)2 Penalty2

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

6. The AO after considering the revised computation of income had accepted the claim of the assessee and assessed the income at Nil. However, while imposing the penalty u/s 270A of the Act, the AO had ignored this fact of claim of application towards capital assets and if the same is considered there would be no deficit in the application

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

In the result, appeal of the assessee is partly allowed