2021 (12) TMI 556

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....t years 2007-08 to 2010-11. 2. The assessee has more or less raised common grounds for both assessment years. Therefore for the sake of brevity, grounds of appeal filed for the assessment year 2007-08 are reproduced as under: "1 The common order of the Commissioner of Income Tax (Appeals) 2, Madurai dated 04.12.2018 in IT.A.Nos 0048 to 0051/2012-13 for the above mentioned Assessment Year is contrary to law, facts, and in the circumstances of the case. 2. The CIT (Appeals) erred in sustaining the levy of penalty u/s 272A(2)(e) of the Act in rejecting the technical ground of limitation without assigning proper reasons and justification 3. The CIT (Appeals) failed to appreciate that the order imposing penalty unde....

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....at the time of hearing." 3. The brief facts of the case are that the assessee is a charitable trust registered u/s. 12AA of the Income Tax Act, 1961 (herein after 'the Act'). The assessee has filed its return of income up to assessment year 2006-07, but for the assessment year 2007-08 to 2009-10, it has filed return of income beyond the due date specified u/s. 139 of the Act, and for assessment year 2010-11, the assessee has not filed return of income. The AO has initiated penalty proceedings u/s. 272A(2)(e) of the Act and called upon the assessee to show cause as to why the order imposing penalty u/s. 272A(2)(e) of the Act should not be passed for non-filing of return of income within the due date specified under the Act. In response, t....

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....ty order, then the penalty order passed by the AO on 17.09.2012 is well within the time stipulated under law. Accordingly, dismissed appeals filed by the assessee. The assessee carried the matter in further appeal before the tribunal. The ITAT, vide its order in ITA Nos. 101 to 104/Chny/2019 dated 16.12.2019 dismissed appeals filed by the assessee by holding that penalty order passed by the AO is well within the time stipulated under law. The assessee has filed a Miscellaneous Application u/s. 254(2) of the Act and requested the tribunal to recall the order for the reasons stated in the said Miscellaneous Application. The tribunal, vide its order dated 24.02.2020 recalled the order dated 16.12.2019, quo ground no. 4 and 5 of assessee appeal....

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....d u/s. 273B of the Act and thus, the AO as well as the Ld. CIT(A) were right in levying penalty for delay in filing return of income and hence, their orders should be uphold. 7. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. Admittedly, the assessee has filed return of income for all these assessment years, but such returns of income was filed belatedly after the due date specified u/s. 139(4A) and 139(4C) of the Act. The assessee has explained reasons for delay in filing return of income, as per which, the Managing Trustee Smt. Chitra Ganapathy, was falling ill from the year 2006 and was hospitalized for treatment to various illness. In her absence, no one was in a....