The Income Tax Appellate Tribunal Kolkata Bench has held that delay in filing an income tax return due to pending probate of a will constitutes a bona fide reason, and therefore, penalty under Section 270A of the Income-tax Act, 1961 cannot be sustained. The bench of Shripradip Kumar Choubey (Judicial Member) and Rajesh Kumar, (Accountant…
Delay in Filing ITR Due to Probate of Will Is Bona Fide, No Penalty U/s 270A: ITAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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