https://www.taxtmi.com/highlights?id=71652 Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust latest by 31.03.2014 - A.O. directed to restrict the penalty imposed u/s. 272A(A)(e) of the Act up to the period that was available to the assessee trust for filing its return of income u/s 139 (4A), i.e., up to 31.03.2014. - AT en-us Fri, 25 Aug 2023 11:08:11 +0530 Sat, 26 Aug 2023 11:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71652 Penalty levied u/s. 272A(2)(e) - trust - failure to furnish return of income which it was obligated to file u/s 139(4A) - ITR could have been filed by the assessee trust latest by 31.03.2014 - A.O. directed to restrict the penalty imposed u/s. 272A(A)(e) of the Act up to the period that was available to the assessee trust for filing its return of income u/s 139 (4A), i.e., up to 31.03.2014. - AT Highlights Income Tax Fri, 25 Aug 2023 11:08:11 +0530 https://www.taxtmi.com/highlights?id=71652