{"id":14850,"date":"2021-01-03T16:46:10","date_gmt":"2021-01-03T16:46:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib-2\/"},"modified":"2021-01-03T16:46:10","modified_gmt":"2021-01-03T16:46:10","slug":"arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvind-kumar-arora-v-ito-202082-itr-28-sn-delhi-trib-2\/","title":{"rendered":"Arvind Kumar Arora v. ITO (2020)82 ITR 28 (SN) (Delhi) (Trib)"},"content":{"rendered":"<p>Tribunal held that the Notification Issued By The Central Board Of Direct Taxes Dated MAY. 1, 2013 Clearly States That The Assessee Was Required To File The Audit Report Along With The Return From The Assessment Year 2013-14 Onwards. Therefore, it was possible that the assessee \u00a0may \u00a0have \u00a0a view that prior to the date he \u00a0was not required to file the audit reprt along with the return but obtain tax audit report prior to due date of \u00a0filing of \u00a0Registrar of \u00a0companies. Accordingly the levy of penalty is held to be not justified . \u00a0\u00a0( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B :Penalty- Failure to get accounts audited -Reasonable cause \u2013 May \u2013 Levy of penalty is held go be not justified .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14850","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Rw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14850"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14850\/revisions"}],"predecessor-version":[{"id":14851,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14850\/revisions\/14851"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}