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Informative

AO Denies Immunity from Penalty for Late Filing of Form 28: ITAT Restores Matter as CIT(A) fails to decide on merits

Update / Judgement Date

06 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

ITAT restored a matter as CITA failed to decide on merits, where AO denied immunity from penalty for late filing of Form 28. This decision highlights the importance of reasoned decisions in tax adjudication. It underscores the need for fair assessments. This ruling reflects the tribunal's emphasis on justice. It emphasizes the need for clear guidelines. The restoration aims to ensure a fair hearing.