ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity Claim:
The ITAT Patna directs CIT(A) to reconsider penalty after observing that procedural lapse should not override substantive compliance.
ITAT Remands Section 270A Penalty Matter
Saima
Jul 25, 2026Premium
ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity Claim
The ITAT Patna directs CIT(A) to reconsider penalty after observing that procedural lapse should not override substantive compliance.
Also Read
ITR Deadline July 31: No Official Extension Yet, Experts Warn Taxpayers Not to Wait ITAT Rules BSNL VRS Compensation Exempt from Tax Under Section 10(10B), Grants Leave Encashment ReliefTechnical Mistake In Mentioning Correct Provision Cannot Be A Reason To Deny Section 12AB Registration, Holds ITAT950-Day Delay Condoned: ITAT Directs Fresh Merits-Based Adjudication
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
215My Recent Articles
- CBIC Issues Guidelines for Departmental Appeals to GSTAT in Common Adjudicating Authority Cases
- ITAT holds Corporate Guarantee Given to Overseas Subsidiary Requires TP Benchmarking, but Guarantee Commission Cannot Exceed 0.5%Premium
- ITAT Holds Delay Alone Cannot Defeat Genuine Charitable ClaimPremium
- ITAT Allows Jio Platforms' Claims on Depreciation, Interest Expenditure and Advance RevenuePremium
- ITAT Holds Notional Book Entry Without Actual Fund Inflow Cannot be Taxed as Unexplained Cash Credit Under Section 68Premium
Up Next
Loading suggestions…
Recent Posts
All Posts
Tags
Recent Posts
All Posts