Bethany Seva Sangam, Durg, Durg vs Income Tax Officer, (Exemption) ... on 21 August, 2023
(C) Karandhai Tamil Sangam Vs. JCIT (2018) 172 ITD 272 (Chennai)
As the Tribunal in the case of the captioned assessee had, while disposing of
its quantum appeal, already accepted its claim that it was under a bonafide
belief that no obligation was cast upon it to file its return of income, therefore,
penalty u/s. 272A(2)(e) was cancelled.