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of <h1>Penalty Cancelled for Late Filing Due to Insufficient Reasons - ITAT Decision Upheld</h1> <h3>SHOBHRAJ & CO. Versus INCOME TAX OFFICER.</h3> The ITAT Ahmedabad-B allowed the appeal, cancelling the penalty on the assessee for late IT return filing due to insufficient reasons for delay and ... - The ITAT Ahmedabad-B allowed the appeal and deleted the penalty imposed on the assessee for filing the IT return late, citing insufficient reasons for the delay and the absence of mens rea. The decision was based on the CIT (A)'s order and previous judgments by the Gujarat High Court. The Tribunal expressed a similar view in a previous order.
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