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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 and on facts of the case, for want of jurisdiction and various other reasons and 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 and confirmed by the ld. CIT(A) being totally contrary to the provisions of law and facts on the record and hence the same may kindly be deleted.

Accordingly, after issuing show cause notice and providing opportunity of hearing, penalty U/s 272A(2)(e) of the Act was levied upon the assessee vide order dated 02/11/2018.

8. Aggrieved by the order of the A.O., the assessee carried the matter before the ld. CIT(A) and the ld. CIT(A) after considering the facts of the present case, dismissed the appeal filed by the assessee by upholding the imposition of penalty U/s 272A(2)(e) of the Act. Against the said order of 7 ITA 252/JP/2020_ A.N. School Shiksha Samiti Vs JCIT the ld. CIT(A), the assessee has preferred the present appeal before the ITAT.

In the case of Additional Director of Income Tax vs. M.D. Memorial Charitable & Educational Society (2002) 74 TTJ 0595 (Del) it has been held Penalty under s. 272A(2)(e)-- Delay in filing return under s. 139(4A)--Exemption under s. 10(22)--Income of assessee-trust exempt under s. 10(22)-- Assessee was not required to file any return under s. 139(4A)--Penalty not justified.--ITO vs. St. Michaeals Education Foundation (1992) 43 ITD 656 (Del) followed In the case of Shri Bhandup Jain Temple vs. DDIT (1995) 14 CCH 0307 MumTrib (1996) 54 TTJ 0104 It has been held that Penalty under s. 272A(2)(e)--Leviability--Assessee a trust registered as charitable trust enjoying tax exemption--Its belief that it will not be liable to penalty if its return is filed belatedly is bona fide--At the same time, view taken by the CIT(A) also supports the penalty--Two views being possible, one in favour of assessee to be preferred--Penalty cancelled.--CIT vs. Vegetable Products 1973 CTR (SC) 177: (1973) 88 1TR 192 (SC) applied

In the case of HTSL Community Service Trust vs. JDIT(EXEMPTIONS) (2012) 31 CCH 0251 Bang. Trib Charitable Trust--Failure to furnish return within due date--Penalty u/s 272A--Assessee, a registered public charitable trust filed return of income belatedly after the expiry of the due date--A0 levied penalty u/s 272A(2)(e) for not filing the return of income within the due date as prescribed in section 139 of the Act--Penalty may be 10 ITA 252/JP/2020_ A.N. School Shiksha Samiti Vs JCIT imposed u/s 272A(2)(e) for failure to furnish the return of income in accordance with the provisions of section 139(4A) rws 139(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 on being appraised, the income tax returns were filed for all the years without any further delay-- The delay in filing the return was not intentional or deliberate--Since the entire income was applied towards the charitable activities, no tax was payable for the assessment year under consideration--As a result of late filing of the return, there was no loss of revenue to the Government--Assessee had no ulterior motive to defraud the revenue and had not acted dishonestly or negligently--Therefore, there was sufficient/ reasonable cause for the delay in furnishing the return of income-- Hence, assessee trust not liable for penalty u/s 272A (2)