Home Highlights January 2014 Year 2014 This

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1. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

2. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

3. Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only...

4. Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the...

5. Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to...

6. Penalty imposed under section 272A(2)(k) - delay in filing TDS statements - imposition of penalty under section 272A(2)(k) is not mandatory as the provisions of section...

7. Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and...

8. Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issued u/s 131(1) - AO has rightly acted as per the provision of sub-Section 3 of Section 272A of the...

9. Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing of TDS statements / returns - reasonable cause - assessee is not liable to levy of penalty under section...

10. Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

11. Penalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the prescribed time - The explanation offered by the assessee would...

12. Penalty imposed u/s. 272A(2)(k) - e-TDS statements filed much later than the due dates - Once the delay in payment of tax is explained satisfactorily, penalty u/s....

13. Levy of penalty u/s 272A(1)(c) - failure to comply with summons u/s 131(1A) - no reasonable cause for non-compliance to the notice issued u/s 133(6) - in absence of any...

14. Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust...

15. Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -...