Penalty u/s 271B - non filing / delayed filing of audit report - ...

No Penalty for Late Audit Report Filing: Technical Glitches, Expired Signature Accepted u/s 271B.

June 12, 2023

Case Laws Income Tax AT

Penalty u/s 271B - non filing / delayed filing of audit report - bonafide reasons - delay due to expiry of digital signature and due to technical glitch in the system - the explanation filed by the assessee can be accepted as a reasonable cause for his failure to file Audit Report with in time and it is not a fit case for imposing penalty u/s 271B of the Act - No penalty - AT

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Penalty u/s 271B - non filing / delayed filing of audit report - ...

No Penalty for Late Audit Report Filing: Technical Glitches, Expired Signature Accepted u/s 271B.

June 12, 2023

Case Laws Income Tax AT

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