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2 results for “penalty u/s 271”+ Section 40Aclear

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Key Topics

Section 270A4Section 271(1)(c)4Section 2743Section 2712Penalty2

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

ITA 76/DDN/2019[2012-13]Status: DisposedITAT Dehradun15 Dec 2022AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40A(3)

40A(3) of the Act. 4. The Ld. CIT-A) has sustained penalty contrary to facts and against law. 5. That the impugned order is bad in law and not in consonance with facts, and against the principles of natural justice.” 3. None appeared for the assessee even after the registry issued notices to the assessee. 4. Considering the facts

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

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 of funds up to 85% of the gross receipts. It is further observed that the error of claiming depreciation in the application of funds was inadvertently made