{"id":7650,"date":"2019-10-04T07:00:57","date_gmt":"2019-10-04T07:00:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/p-senthil-kumar-v-cit-2019-416-itr-336-mad-hc\/"},"modified":"2019-10-04T07:00:57","modified_gmt":"2019-10-04T07:00:57","slug":"p-senthil-kumar-v-cit-2019-416-itr-336-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-senthil-kumar-v-cit-2019-416-itr-336-mad-hc\/","title":{"rendered":"P.  Senthil Kumar  v. CIT (2019) 416 ITR 336 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal the Court held that the explanation offered by the assessee could be taken as reasonable cause for his failure to file the audit report within time. The reasons assigned by the assessee for the delay in filing the audit report were not found to be false or with any mala fide intention. It was a technical breach. The audit report was very much available with the Assessing Officer on March 29, 2015, the date of completion of the assessment under section\u00a0143(3). This was not a fit case for imposing penalty under section\u00a0271B. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271B : Penalty-Failure to get accounts audited\u2013Audit report was available with AO on date of completion of assessment\u2013Reasonable cause\u2013Penalty not warranted.   [S. 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":[1],"tags":[],"class_list":["post-7650","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Zo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7650","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=7650"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7650\/revisions"}],"predecessor-version":[{"id":7651,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7650\/revisions\/7651"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}