DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

271(1)© : Concealed particulars of income or furnished inaccurate particulars of income. 271A : Failed to keep, maintain, or retain books of accounts, documents etc. as required u/s 44AA. 271B : Failed to get the accounts audited or obtain audit report as required under section 44AB or furnish such report alongwith return under section 139(1) or in response to notice under

SH. PUNEET NARANG,BHARATPUR vs. ITO, WARD-1, BHARATPUR, BHARATPUR

In the result, the appeal of the assessee is partly allowed

Bench: AO in response to notice issued under section 143 (2) of the Income Tax Act however, default was same and, therefore penalty of Rs.10,000 could be imposed for first default made by the appellant in this regard only. As penalty under section 272A(1) (d) could not be imposed for each and every notice issued under section 143 (2), that remained not complied with, on the part of the appellant. The provisions of section 272A (1) (d) are of deterrent in nature and not for earning revenue, therefo

272A(1)(d) was restricted to first default of appellant in not complying with notice under section 143 (2). In this regard I rely upon the decision in the case of Rekha Rani vs DCIT in ita no 6131/ Del/2013 where in it was held as under:- ‘’ Penalty-Non-compliance of notice-Imposition of Penalty- Only issue arose in Assessee

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

d) of sub-section (1) or sub-\nsection (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-\nsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or\nclause (b) of sub- section (1) or clause (b) or clause (c) of sub-section (2) of section

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

d) of sub-section (1) or sub-\nsection (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-\nsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or\nclause (b) of sub- section (1) or clause (b) or clause (c) of sub-section (2) of section

SHRI NEERAJ PUROHIT,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

271 , section 271A, [ section 271AA,] section 271B [, section 271BA ], [ section 271BB,] section 271C, [ section 271CA,] section 271D , section 271E, [ section 271F, [ section 271FA,] [ section 271FB ,] [ section 271G,]] clause (c) or clause (d ) of sub-section (1) or sub-section (2) 7 Shri Neeraj Purohit vs JCIT , Range-4, Jaipur of section 272A, sub-section (1) of section 272AA] or [ section

FARMAN KHAN,CHAKSU vs. INCOME-TAX OFFICER WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: The Appeal Hearing.”

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

STATE BANK OF INDIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty so levied under section 271C is hereby directed to be deleted

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB, section 271G, section 271H, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section 6 State Bank of India vs. ACIT (TDS) (1) of section 272AA

A.N. SCHOOL SHIKSHA SAMITI,SIKAR vs. JCIT-RANGE (EXEMPTION), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 252/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 A.N. School Shiksha Samiti, Cuke J.C.I.T.-Range Vs. Radha Swami Bag, (Exemption) Sikar-303702 Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabaa 6164 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 06/09/2019 For The A.Y. 2010-11 Wherein Following Grounds Have Been Taken. “1. The Impugned Penalty Order U/S 272A(2)(E) Dated 02/11/2018 As Well As Notices Are Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(A) Has Grossly Erred In Law As Well As On The Facts Of The Case In Confirming The Imposition Of Penalty Of Rs. 2,53,700/- U/S 272A(2)(E) Invoked By The Ld Jcit. The Penalty So Imposed & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Deleted.

1)—An attempt of deliberateness or deceptiveness is associated with the word 'failure'—ln the present case, there was no deliberateness or deceptiveness in not filing the return of income within the prescribed time limit—Assessee was under a bonafide belief that securing recognition u/s 80G would be a pre requisite for filing the return of income—However, immediately

JHALAWAR KENDRIYA SAHAKARI BNAK LTD,JHALAWAR vs. ADL/ADIT (I&CI), JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.

271 days (01.06.2019 to 26.02.2020). Accordingly penalty levied u/s. 271FA of the I.T. Act, 1961 is calculated as under:- For 242 days (01.06.2019 to 28.01.2020) @ 500/- per day Rs.1,21,000/- For 29 days (29.01.2020 to 26.02.2020) @ 1000/- per day Rs. 29,000/- Total Rs. 1,50,000/- In first appeal the ld. CIT(A) confirmed the penalty by observing

MANEESH JOSHI,JAIPUR vs. ITO WARD, DAUSA, DAUSA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM Shri Maneesh Joshi आयकरअपीलसं. / ITA. No. 613/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2018-19 बनाम | The ITO, Vs. Ward-Dausa Dausa Ward No. 24, Jageer (Rural) Bandikui, Baswa Road, Bandikui, Tehsil: Baswa, Dausa-303 313 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AGFPJ 8810N अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri R.S. Poonia, CA राजस्व की ओरसे / Revenue by : Shri Rajesh Ojh

272A(1)(d) of the I.T.Act.1961 is also being initiated.’’ 2.2 In first appeal, the ld. CIT(A) has passed an ex-parte order for the reason that the assessee did not offer any explanation before him in spite of affording opportunities to the assessee and thus confirmed the action of the AO by observing as under

PANKAJ KUMAR MITTAL,DHOLPUR vs. INCOME TAX OFFICER WARD 4 BHARATPUR, BHARATPUR

In the result, stands allowed

Penalty\nproceedings u/s 271(1)(c) of the Act. That the Learned Assessing Officer passed\nthe Assessment Order U/s 147 r.w.s 144without verifying the Facts completed\nthe Assessment with predetermined Mind made the additions & created the\nDemand.\nRelief claimed in appeal.\nThe Appeal of the Appellant may please be accepted. Assessment Order Dated\n02-03-2023 and Order of Commissioner

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

272A(1)(c) levied by AO is not in accordance with law therefore same is cancelled—Assessee’s appeal of allowed. • Hon'ble ITAT, Indore Bench in the case of ACIT v. Anoop Neema vide its order in ITA 05/Ind/2020 dated 06.01.2022 has held: 7. We have heard rival contentions and perused the records placed before us. Revenue’s sole

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

271 AAC. The penalty proceedings are premature and bad in law as the substantive additions are disputed and not sustainable. 4. On the facts and in the circumstances of the case and in law, the learned AO and erred in charging interest u/s 234B and 234D which are consequential in nature. The interest charges are not sustainable once the additions

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Itat By Taking Following

271(1)(b) of the Act on 15.10.2013 for non compliance of notice issued u/s 142(1 )/143(2) of the Act. Another, penalty under Section 272A(1)(c) was imposed by the JCIT, Range for non compliance of summon issued under section 131 of the IT Act. It is also noted from the remand report of the AO that

SHRI SOHAN NATH,AJMER vs. INCOME TAX OFFICER, AJMER

Bench: The Date Of Hearing.”

U/s 139(1). Subsequent, filing of the audit report is not a compliance of the provisions of Section 44AB of the Act particularly when the assessee has not declared the turnover and income from liquor business. Further, the alleged audit report was not in existence on the date of filing the original return of income. Therefore, in the absence

EFY THECHNOLOGIES,JAIPUR vs. INCOME TAX OFFICER WD 5(4), JPR, JAIPUR

Appeal is disposed of for statistical purposes

Bench: Ld. Cit(A), The Assessment Order Dated

271 AAC of the Act in respect of unexplained income is initiated. As discussed in the body of the Order, the assessee firm has failed to comply with the notices u/s 142(1) of the Act issued and served upon the assessee during the course of E-scrutiny proceedings, penalty u/s 272A(1)(d) of the Act is also initiated

SUNIL KUMAR NAYAK,JHUNJHUNU vs. CIRCLE (INTERNATIONAL TAXATION), JAIPUR

In the result, appeal of the assessee is allowed for statistical

Bench: Ld. Ao.

271(1)(c) as well as sec 271AAC of the act. 9. 4. On facts and in circumstances ld.AO has grossly erred in initiating penalty u/s 272A(1)(d) of the act. 10. 5. Appellant reserves the right to add/alter/ modify/ delete any or all ground of appeal.” 3. Succinctly, the fact as culled out from the records is that