Bonafide Impression that Predecessor Already Submitted AIR Not A “Reasonable Cause” for Delay of 526 Days: Kerala HC Upholds Penalty u/s 271FA of IT Act [Read Order]

By Shabna Rahim - On July 18, 2023 7:00 pm - 2 mins read

Bonafide Impression that Predecessor Already Submitted AIR - Reasonable Cause- v Kerala HC Upholds Penalty - of IT Act - TAXSCAN

In a recent Judgement, the Kerala High Court upheld the penalty imposed under section 271A of the Income Tax Act,1961 for non-filing of an Annual Information Return (AIR) by the sub-registrar on the ground of absence of reasonable cause. Sub Registrar, the petitioner filed a writ petition to issue a writ of mandamus or such…

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