Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
Penalty u/s 221 - non payment of admitted tax - financial stringency is considered to be good and sufficient cause for sufficiency of reason for not levying penalty u/s 221(1) - when AO has not controvert the assessee’s reasons regarding paucity of funds then assessee could not be considered as willful defaulter - no penalty
Penalty u/s 221 - non payment of admitted tax - financial stringency is considered to be good and sufficient cause for sufficiency of reason for not levying penalty u/s 221(1) - when AO has not controvert the assessee’s reasons regarding paucity of funds then assessee could not be considered as willful defaulter - no penalty
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