Hooghly Urban Peoples Service Co-operative Society Vs ITO, Ward-23(1), Hooghly

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Hooghly Urban Peoples Service Co-operative Society, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the assessment year 2020-21. The assessee did not represent itself before the Assessing Officer and the Ld. CIT(A) due to non-checking of mail in a rural area and shortage of qualified staff. The primary issue in appeal was regarding the excess contribution towards the provident fund. The assessee prayed for an opportunity to represent its case before the Assessing Officer.…

Legal Issues

• 1. Restoration of the issue regarding excess contribution towards provident fund to the Assessing Officer for re-adjudication.
• 2. Levy of penalty under section 270A of the Act.
• 3. Penalty levied under section 272A(1)(d) of the Act for non-representation.

Judgment Outcome

Decided in favour of Assessee.

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