ITAT deletes Impugned Penalty on grounds of there being Sufficient Cause u/s 273 for failure to upload return of Income Electronically [Read Order]

By Namaskar Acharya - On September 23, 2023 4:30 pm - 2 mins read
ITAT - penalty - ITAT deletes impugned penalty on grounds of there being sufficient - failure to upload return of income electronically - return of income - income - electronically - taxscan

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that depending on auditor for uploading of the return along with return of income, is sufficient cause within the meaning of Section 273B of the Income Tax Act for failure of uploading return electronically. The impugned penalty stem from the facts that the assessee…

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