{"id":60411,"date":"2026-06-05T09:39:40","date_gmt":"2026-06-05T04:09:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sub-registrar-sri-v-g-cleetus-v-dit-it-2023-154-taxmann-com-546-2025-483-itr-21-kerhc\/"},"modified":"2026-06-05T09:39:40","modified_gmt":"2026-06-05T04:09:40","slug":"sub-registrar-sri-v-g-cleetus-v-dit-it-2023-154-taxmann-com-546-2025-483-itr-21-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sub-registrar-sri-v-g-cleetus-v-dit-it-2023-154-taxmann-com-546-2025-483-itr-21-kerhc\/","title":{"rendered":"Sub Registrar, Sri. V.G. Cleetus v. DIT (IT) (2023) 154 taxmann.com 546 \/ (2025) 483 ITR 21 (Ker)(HC)"},"content":{"rendered":"<p>Dismissing the petition\u00a0 the Court\u00a0 held, that the petitioner was the Sub-Registrar who took charge on July 12, 2011, and no reason whatsoever had been shown for not filing the annual information return in time. The respondents had specifically considered the contention raised by the petitioner and had held that the reasons stated by the petitioner did not constitute a reasonable cause to excuse the delay of 525 days in submitting the returns. It was also clear that though the provision permits the imposition of Rs. 500 per day as penalty, only Rs. 100 per day had been levied. The penalty was valid.(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 285BA : Obligation to furnish annual information return-Penalty-No proper explanation for delay-Imposition of penalty justified [S.273B, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60411","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fIn","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60411","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=60411"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60411\/revisions"}],"predecessor-version":[{"id":60412,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60411\/revisions\/60412"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}