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of <h1>ITAT Jabalpur Cancels Penalty for Late Filing of Return</h1> The ITAT Jabalpur allowed the appeal by the assessee against the penalty imposed under section 18(1)(a) of the Act for late filing of return. The tribunal ... - The ITAT Jabalpur allowed the appeal by the assessee against the penalty imposed under section 18(1)(a) of the Act for late filing of return. The tribunal held that the delay in filing the return was justified due to legal advice regarding the non-taxability of accumulated agricultural income, and thus cancelled the penalty. The AAC's decision to confirm the penalty was overturned. (Case: 1980 (12) TMI 96 - ITAT JABALPUR)
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