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Section 270A8 Section 13(1)(d)4 Section 80G3 Section 143(3)2 Section 112 Addition to Income2

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G

TDS, No further appeal was filed. Therefore provision of section 270A is not applicable here. Penalty provisions have been substantially amended from A.Y.2017-18 onwards. The said penalty provision u/s 270A is in force to replace section 27111) (C) of the IT act. In this relevant case the assessee had voluntarily surrendered his claimed deduction so in this case no penalty

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR