{"id":43459,"date":"2024-06-08T17:36:14","date_gmt":"2024-06-08T12:06:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sub-registrar-sri-v-g-cleetus-v-dit-intelligence-2023-333-ctr-773-154-taxmann-com-546-kerhc\/"},"modified":"2024-06-08T17:36:14","modified_gmt":"2024-06-08T12:06:14","slug":"sub-registrar-sri-v-g-cleetus-v-dit-intelligence-2023-333-ctr-773-154-taxmann-com-546-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sub-registrar-sri-v-g-cleetus-v-dit-intelligence-2023-333-ctr-773-154-taxmann-com-546-kerhc\/","title":{"rendered":"Sub-Registrar, Sri. V.G. Cleetus v. DIT (Intelligence) (2023) 333 CTR 773 \/ 154 taxmann.com 546 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the petition the court held that the Reason stated by petitioner, Sub-Registrar, that he was under a bona fide impression that annual information return (AIR) under section 285BA(1)(b) was already filed by his predecessor was not a reasonable cause to excuse delay of 525 days in submitting AIR and, therefore, penalty under section 271FA was rightly imposed upon petitioner. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271FA : Penalty-Annual information return  (AIR)-Failure to furnish-Delay of 525 days-No reasonable cause-Order imposing the penalty is affirmed.[S. 273B, 285BA(1)(b), Art. 226]  <\/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-43459","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-biX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43459","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=43459"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43459\/revisions"}],"predecessor-version":[{"id":43460,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43459\/revisions\/43460"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}