{"id":42387,"date":"2024-05-04T15:21:07","date_gmt":"2024-05-04T09:51:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gill-rice-mill-guru-sar-sahnewala-v-dy-cit-2023-105-itr-717-amritsartrib\/"},"modified":"2024-05-04T15:21:07","modified_gmt":"2024-05-04T09:51:07","slug":"gill-rice-mill-guru-sar-sahnewala-v-dy-cit-2023-105-itr-717-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gill-rice-mill-guru-sar-sahnewala-v-dy-cit-2023-105-itr-717-amritsartrib\/","title":{"rendered":"Gill Rice Mill Guru Sar Sahnewala v. Dy. CIT (2023) 105 ITR 717 (Amritsar)(Trib)"},"content":{"rendered":"<p>For the AY. 2017-18, the audit report was drawn on September 3, 2017. But the report was furnished before the Revenue on January 24, 2018. Therefore, the Assessing Officer levied penalty u\/s.\u00a0274\u00a0read with section\u00a0271B.<\/p>\n<p>The delay in the submission of the tax audit report u\/s.\u00a044AB\u00a0before the Revenue authority was due to change of the tax auditor and the delay was only for this AY. and not in any other AY.s. The assessee was not a habitual defaulter in the matter of filing the tax audit report. Therefore, the penalty u\/s.\u00a0271B\u00a0was to be deleted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.271B: Penalty-Failure to get accounts audited-Delay in filing audit report due to change of tax auditor-Reasonable cause for delay-Penalty cannot be levied <\/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-42387","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b1F","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42387","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=42387"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42387\/revisions"}],"predecessor-version":[{"id":42388,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42387\/revisions\/42388"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}