https://www.taxtmi.com/caselaws?id=64972 The appeal against the cancellation of the penalty under section 271(1)(a) imposed on the respondent by the Income Tax Officer for late filing of income tax return was dismissed. The respondent, a school registered under section 12A(a) of the Income-tax Act, was found to be fully exempt under section 10(22) as an educational institution. As such, the penalty provisions were deemed inapplicable, leading to the cancellation of the penalty by the DC (Appeals) being upheld. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 11 Feb 2011 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64972 The appeal against the cancellation of the penalty under section 271(1)(a) imposed on the respondent by the Income Tax Officer for late filing of income tax return was dismissed. The respondent, a school registered under section 12A(a) of the Income-tax Act, was found to be fully exempt under section 10(22) as an educational institution. As such, the penalty provisions were deemed inapplicable, leading to the cancellation of the penalty by the DC (Appeals) being upheld. Case-Laws Income Tax Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64972