penalty u/s
No.218/Mum/2023 for AY 2017-18
272A(1)(d) of the Act. The relevant ground is reproduced as under ... Show
cause notice u/s 274 r.w.s. 272A(1)(d) dated 17/12/2019
was issued and served on the the assessee. Fresh
levying
penalty of Rs. 40,000/- u/s 272A(1)(d) of the Income Tax Act .
2. That the Ld. CIT(A) has failed ... wherein penalty of Rs. 40,000/- u/s 272A(1)(d) has been levied by ignoring
the submissions dated 09.07.2021, 17.07.2021 & 26.07.2021 made before
that prior to
01.07.2012, the Act contained a single provision in section 272A
providing for penalty in case of default in fling the statements ... penalty respectively,
clause (k) of sub-section (2) of section 272A became redundant and by
adding a proviso to the said section, this effect
inserted on 1.4.2005 and at the relevant point of time, Section
272A(2)(k) provided for the penalty of Rs.100/- per day for each ... incorrect
information in such TDS statement. The proviso was inserted in Section 272A providing for
no penalty under the said section will be imposed after
inserted on 1.4.2005 and at the relevant
point of time, Section 272A(2)(k) provided for the penalty of Rs.100/- per day for
each ... incorrect information in such TDS statement. The proviso was inserted in Section
272A providing for no penalty under the said section will be imposed after
turn arises from the order passed by the A.O. under Sec. 272A(2)(e) of the
Income-tax Act, 1961 (in short ... levied by the A.O
u/s.272A(2)(e). The penalty levied by the A.O and confirmed
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 ... expiry of the due date--AO
levied penalty u/s 272A(2)(e) for not filing the return of income within the
due date
levying penalty of Rs. 20,000/-
u/s 272A(1) (d) of the Income Tax Act . The assessee has preferred ... action in levying a penalty of Rs.20,000/- u/s, 272A(1)(d) of the Act.
These grounds are taken up for discussion
erred in confirming penalty order passed by Ld. A.O u/s
272A(1)(d) of the income tax act 1961 which is against ... That the CIT(A) has erred in confirming the penalty u/s 272A(1)(d) levied by the
A.O for non compliance to notices
wrong to confirm the levy of penalty
Rs.10,000/- u/s 272A(1)(d) by the Ld. AO.
2. That there was no default ... within the meaning of Sec
272A(1)(d) and the penalty was wrongly levied.
I.T.A. No.48/Lkw/2023
2
Assessment year
