{"id":49087,"date":"2024-12-20T18:04:09","date_gmt":"2024-12-20T12:34:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aditya-institute-of-technology-management-v-state-of-andhra-pradesh-2024-340-ctr-208-240-dtr-447-163-taxmann-com-738-aphc\/"},"modified":"2024-12-20T18:04:09","modified_gmt":"2024-12-20T12:34:09","slug":"aditya-institute-of-technology-management-v-state-of-andhra-pradesh-2024-340-ctr-208-240-dtr-447-163-taxmann-com-738-aphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aditya-institute-of-technology-management-v-state-of-andhra-pradesh-2024-340-ctr-208-240-dtr-447-163-taxmann-com-738-aphc\/","title":{"rendered":"Aditya Institute of Technology &#038; Management v. State of Andhra Pradesh (2024) 340 CTR 208 \/ 240 DTR 447\/ 163 Taxmann.com 738 (AP)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that reason provided by the assessee for the delay in remitting the amount to the Central Government is sufficient to consist reasonable cause. \u00a0\u00a0Accordingly \u00a0criminal prosecution against the assessee\u2019s is not warranted. Court also held that there is no dispute that the assessees have paid the tax along with late payment interest. Prosecution is quashed. Relied,\u00a0 US Technologies International (P) Ltd. v. CIT (2023) 332 CTR\u00a0 176 \/\u00a0 224 DTR\u00a0 265\u00a0 (SC) (AY.2014-15 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Reasonable cause-Paid tax with interest-Prosecution is quashed. [S. 278AA, Criminal Procedure Code, 1973, S 482]  <\/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-49087","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cLJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49087","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=49087"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49087\/revisions"}],"predecessor-version":[{"id":49088,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49087\/revisions\/49088"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}