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
3. Thereafter, the AO imposed the penalty u/s 270A of Rs.15,44,310/- being
200% of the tax sought to be evaded which penalty stood confirmed by Ld. CIT(A).
4. Aggrieved by the said order, the assessee is in appeal before the Tribunal.
5. Heard both the parties and perused the material available on record. From the perusal