ACIT CENT.CIR-2(1) , , MUMBAI vs. M/S. LILAVATI KIRTILAL MEHTA MEDICAL TRUST, MUMBAI
In the result, Revenue’s appeal stands dismissed
ITA 1568/MUM/2021[2018-19]Status: DisposedITAT Mumbai30 Aug 2022AY 2018-19
Bench: Shri Amit Shukla & Shri Gagan Goyal
For Appellant: Smt. Shailja Rai, CIT-DRFor Respondent: Sh. Vijay Mehta
Section 12ASection 131Section 250Section 269SSection 271D
section 271D no penalty shall be imposable on the person for any failure referred to in the said provision if he proves that there was reasonable cause for such failure then the penalty may not be levies.
11 ITA No. 1568 & 1569/Mum/2021- M/s Lilavati Kirtilal Mehta Medical Trust
Hon'ble Gauhati HC in case of CIT v Bhagwati Prasad Bajoria
