{"id":54881,"date":"2025-06-11T12:55:08","date_gmt":"2025-06-11T07:25:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chavakkad-service-co-operative-bank-ltd-v-ito-2025-302-taxman-305-kerhc\/"},"modified":"2025-06-11T12:55:08","modified_gmt":"2025-06-11T07:25:08","slug":"chavakkad-service-co-operative-bank-ltd-v-ito-2025-302-taxman-305-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chavakkad-service-co-operative-bank-ltd-v-ito-2025-302-taxman-305-kerhc\/","title":{"rendered":"Chavakkad Service Co-Operative Bank Ltd. v. ITO (2025) 302 Taxman 305 (Ker)(HC)"},"content":{"rendered":"<p>Held that\u00a0 delay in obtaining audit reports from statutory auditors under Kerala Co-operative Societies Act and Rules is a\u00a0\u00a0 reasonable cause. Penalty order is quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B : Penalty-Failure to get accounts audited-Delay in obtaining audit reports from statutory auditors under Kerala Co-operative Societies Act and Rules-Reasonable cause-Penalty order is quashed.[S.44AB, 273B] <\/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-54881","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ehb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54881","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=54881"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54881\/revisions"}],"predecessor-version":[{"id":54882,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54881\/revisions\/54882"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}