https://www.taxtmi.com/caselaws?id=798811 Penalty for a charitable trust's failure to furnish a return under section 272A(2)(e) runs only until the last date for voluntary filing under section 139(4). The return obligation under section 139(4A) can be voluntarily discharged only within the period permitted by section 139, including the belated-return period. Once that period expires, voluntary compliance is legally unavailable. A return furnished following a section 148 notice follows an independent statutory mechanism and does not extend the period of continuing default. Penalty therefore cannot be computed up to the date of filing the return in response to section 148. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798811 Penalty for a charitable trust's failure to furnish a return under section 272A(2)(e) runs only until the last date for voluntary filing under section 139(4). The return obligation under section 139(4A) can be voluntarily discharged only within the period permitted by section 139, including the belated-return period. Once that period expires, voluntary compliance is legally unavailable. A return furnished following a section 148 notice follows an independent statutory mechanism and does not extend the period of continuing default. Penalty therefore cannot be computed up to the date of filing the return in response to section 148. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798811