20 March 2020
Dear Sir / Madam i have received notice like this I didn't get notice by post or by email .when i login my e-filing site accidentally i saw this notice in e-proceedings. but time given is 26/02/2020 and mentioned fine 100 per day .
PLEASE HELP ME IN THIS ISSUE.
Notice Under Sub Section (6) Of Section 133 Of The Income Tax Act, 1961 Sir/ Madam/ M/s,
Subject: Calling for information u/s 133(6) of the Income Tax Act, 1961, for A.Y. 2019-20 In this connection, your kind attention is invited to the provisions of section 133(6) of the Income Tax Act, 1961, which empowers the undersigned to call for the information which is considered relevant or necessary for the proceedings under the Income Tax Act, 1961.
You are, therefore, requested to furnish the following details for F.Y. 2018-19 :
All documentary evidences for the deductions claimed under chapter VI-A in your return of income filed for A.Y:2019-20 relevant to the F.Y:2018-19 as under: Section 80DDB 80C 80DD 80D Amount of deduction claimed (Rs.) 1,00,000 1,50,000 1,25,000 99,729 The requisite information may be furnished to this office by 26/02/2020 either by post or through an authorized representative. Please note that your personal attendance is not required in the matter. Please note that failure to furnish the required information may invite invocation of penal provisions under section 272A(2)(c) of Income Tax Act, 1961, envisaging penalty Rs. 100/- for each day default.
PLEASE HELP ME WHAT TO DO IN THIS AND THAT TOO I AM FAR FROM THE OFFICE WHIHC I HAVE GIVEN NOTICE. PLEASE GUIDE ME HOW TO PROCEED FURTHER.
22 March 2020
As per Section 133(6) AO shall call for information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the Assessing Officer. So, you need to furnish the information on the deductions mentioned in your return and not documentary evidence. AO ought to have called for such details only u/s 142(1) or u/s 143(2).
26 March 2020
Sir due to corona effect I don’t have chance to move from my work place myself is doctor , all documents which I have to submit are at my home town only lic receipt is with me as it is online receipt , all hospital related bills are at home town ,but due this corona I am not able to go to my hometown shall I get time from AO without penalties?
Actually I haven’t received any notice by post or by email . I saw this notice accidentally when I opened my efiling login in e-proceedings .
27 March 2020
In your case there is reasonable cause for non-furnishing of the information called for. According to section 273B of the Income Tax Act 1961 no penalty shall be imposed in such cases. Inform the AO your situation and ask for time to furnish the required details. In case penalty is imposed u/s 272A(2)(c) of the Act, you may file appeal before CIT(A).
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