{"id":61003,"date":"2026-06-19T09:37:15","date_gmt":"2026-06-19T04:07:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/delhi-building-others-construction-workers-welfare-trust-board-v-dy-dite-2025-213-itd-704-delhi-trib\/"},"modified":"2026-06-19T09:37:15","modified_gmt":"2026-06-19T04:07:15","slug":"delhi-building-others-construction-workers-welfare-trust-board-v-dy-dite-2025-213-itd-704-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delhi-building-others-construction-workers-welfare-trust-board-v-dy-dite-2025-213-itd-704-delhi-trib\/","title":{"rendered":"Delhi Building &#038; others Construction Workers Welfare Trust Board v. Dy. DIT(E) (2025) 213 ITD 704 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 Assessing Officer issued penalty show-cause notices to assessee for levy of penalty under section 271(1)(c) for having furnished inaccurate particulars of income regarding wrong claim of benefits of exemptions under sections 11(1) and 11(2), however, he had not specified corresponding limb(s) in his penalty show-cause notices, his failure to this clinching effect vitiated penalty proceedings itself. Penalty proceedings quashed and set aside.\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Failure to specify the charge-Levy of penalty was deleted. [S. 274]<\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61003","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61003","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=61003"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61003\/revisions"}],"predecessor-version":[{"id":61004,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61003\/revisions\/61004"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}