https://www.taxtmi.com/caselaws?id=57539 The ITAT allowed the appeal by the charitable society, canceling the penalty imposed under section 271(1)(a) for the delay in filing the income tax return. It held that all charitable trusts and institutions, including societies, are bound by the provisions of section 139(4A) for filing returns within the prescribed time limit. The ITAT considered the reasonable cause for the delay due to the deceased tax consultant's actions and found in favor of the society, emphasizing its charitable nature and the circumstances leading to the delay. en-us Tue, 03 Jun 1997 00:00:00 +0530 Fri, 10 Dec 2010 16:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57539 The ITAT allowed the appeal by the charitable society, canceling the penalty imposed under section 271(1)(a) for the delay in filing the income tax return. It held that all charitable trusts and institutions, including societies, are bound by the provisions of section 139(4A) for filing returns within the prescribed time limit. The ITAT considered the reasonable cause for the delay due to the deceased tax consultant's actions and found in favor of the society, emphasizing its charitable nature and the circumstances leading to the delay. Case-Laws Income Tax Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57539