https://www.taxtmi.com/caselaws?id=773338 The ITAT Hyderabad set aside the CIT(A)'s order regarding penalty under section 271B for non-compliance with section 44AB audit requirements. The assessee claimed to have obtained the tax audit report in Form 3CD on 26.09.2014 but failed to file it before the AO, though allegedly filed before CIT(A). The Tribunal found uncertainty regarding whether the Form-3CA/3CD reports were actually filed before CIT(A). The matter was remanded to the AO for fresh adjudication to verify the assessee's claims and evidence, including proof of filing the audit reports before CIT(A), with directions to decide according to law. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773338 The ITAT Hyderabad set aside the CIT(A)'s order regarding penalty under section 271B for non-compliance with section 44AB audit requirements. The assessee claimed to have obtained the tax audit report in Form 3CD on 26.09.2014 but failed to file it before the AO, though allegedly filed before CIT(A). The Tribunal found uncertainty regarding whether the Form-3CA/3CD reports were actually filed before CIT(A). The matter was remanded to the AO for fresh adjudication to verify the assessee's claims and evidence, including proof of filing the audit reports before CIT(A), with directions to decide according to law. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773338