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1. Penalty U/s 271B - Failure to get accounts audited - Penalty confirmed - AT

2. Penalty levied u/s 271B - failure to file the tax audit report within due date - when the Tax Audit Report was made available to the Assessing Officer before completion...

3. Penalty u/s. 271B - delay of 1 day in filing the tax audit report - There is no deliberate intention on the part of the assessee, nor could the conduct of the assessee...

4. Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for...

5. Levy of penalty u/s. 271B - delay in getting the accounts audited - The assessee had only committed technical venial breach which does not create any loss to the...

6. Penalty u/s 271B - Delay in getting the books of accounts audited cannot be considered as failure on the part of the assessee as envisaged under the provisions of...

7. Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires...

8. Penalty u/s 271B - failure to file audit report on due date - penalty levied u/s 271B cannot be levied for the reason that there was a failure on the part of the...

9. 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...

10. Levy of Penalty u/s. 271B for failure to get accounts audited u/s 44AB - The ITAT held that once a penalty has been levied under Section 271A for non-maintenance of...

11. Penalty levied u/s 271B - delay in furnishing audit report - bonafide belief - Delay in furnishing audit report has resulted only in technical venial breach which does...

12. Penalty levied u/s 271B - failure to get accounts audited u/s 44AB - books of account and other relevant documents were destroyed by natural calamity, i.e. flood - No penalty

13. Penalty u/s 271B - it is a technical breach on the part of the assessee as the audit report could not upload on account of site/ server problem of the system - this is...

14. Penalty u/s 271A and u/s 271B - not maintaining books of account and for not getting the booking of account audited as provided u/s 44AB - Penalties levied u/s 271A for...

15. Penalty u/s 271B - non-audit of books of account - if a person has not maintained the accounts book or any accounts the question of its audit does not arise and in such...