The decision was made following a complaint from the Income Tax Office (ITO), alleging that Rs. 2 lakh was deducted as TDS (tax deducted at source) from a receipt of Rs. 2 crore received by the accused in the fiscal year 2013-14. Despite this, the accused failed to file an income tax return for the assessment year 2014-15.
A woman in Delhi was sentenced to six months in jail for failing to file a tax return on an income of Rs.2 crore. The decision came after a complaint from the Income Tax Office (ITO), which claimed that Rs. 2 lakh was deducted as TDS (tax deducted at source) from the receipt of Rs 2 crore received by the accused during the fiscal year 2013-14, according to a news report. Despite this, no income tax return was filed by the accused for the assessment year 2014–15.
The court of additional chief metropolitan magistrate Mayank Mittal sentenced the woman, Savitri, after hearing submissions and considering the facts of the case, as per the news report. “The convict is awarded a sentence of simple imprisonment for six months with a fine of Rs 5,000 in default to undergo simple imprisonment for one month,” the judge said in the order dated March 4. However, the court granted her 30 days’ bail to challenge the order after considering her application.
Savitri’s lawyer contended that she was an uneducated widow without anyone to support her. Consequently, the court granted her 30 days’ bail to contest the ruling. The court observed that the complainant had successfully demonstrated, beyond reasonable doubt, that notices had been sent to the accused, compelling her to file an income tax return. It was acknowledged that the accused had indeed failed to fulfill this obligation.
“Accordingly, the accused is held guilty of not filing the return of income for the assessment year 2014-15 under Section 276CC of The Act. Accordingly, the accused is convicted for an offence punishable under Section 276CC of the Act,” the court said in the judgement.
Who has to file income tax return mandatorily
The government requires people to file income tax returns (ITRs) to get information about their income and to check if tax on the income earned has been correctly paid. The last date to file ITR is July 31 of the relevant financial year (unless extended).
There are certain instances where ITR filing is mandatory for individual taxpayers. The income tax laws mandate the situations in which ITR must be filed mandatorily. ITR filing is mandatory if gross total income of an individual taxpayer exceeds the basic exemption limit.
Those who have to file ITR irrespective of income level (0 Income Then also ITR filing mandatory in these cases)
Following are the some of the instances where an individual has to file his ITR irrespective of their income level:
- If an individual had deposited more than Rs 1 crore or more in one or more current Account
- If an individual had deposited more than Rs 50 Lakh or more in one or more current Account
- If an individual has incurred an expenditure exceeding Rs 2 lakh for himself or any other person for foreign travel.
- Has incurred an expenditure exceeding Rs 1 lakh toward electricity payment in a year.
- Is a beneficial owner or beneficiary of any asset outside India.
- Is a signatory to a foreign bank account.
- For professionals, if the gross receipts exceed Rs 10 lakh they have to file ITR.
- For Businesses, if Turnover exceeds Rs. 60 Lakh
- If amount of TDS/TCS is deducted more then Rs.25000 (Rs.50000 in case of Senior citizens)
Consequences of not filing ITR
If you are mandated to file an ITR and still miss the deadline for filing ITR, you can still file your tax return. A return filed after the deadline will be termed as a belated ITR. However, you will be liable to pay a penalty and miss out on other benefits if you file a belated ITR.
Penalty amount: A penalty of Rs 5,000 will be payable if ITR is filed after the expiry of the deadline, which is July 31. However, if your taxable income is below Rs 5 lakh, then penalty amount will not exceed Rs 1,000. For net taxable incomes below Rs 2.5 lakh, there is no Late Fee.
Carry forward of losses: While filing belated ITR, you cannot carry forward losses from stocks, future and options (F&O) and others. However, a belated ITR will allow you to carry forward loss from house property.
Tax refund: If you are eligible for any income tax refund, then file your ITR by July 31, i.e., before the deadline. Because if you miss this deadline and file a belated ITR, then you will miss out on the payment of interest due on the tax refund. Further, if you skip filing any ITR (original or belated), you will not get the tax refund.
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This is ridiculous. When a woman who is uneducated, how can she know the nuances of tax filing? This is just another example of using “rules” to harrass. Instead of filing a case against the woman, the income tax department should have sent someone from their office to help her in filing the return.
Your coment is ridiculous. 2 lakhs T DS was deducted from 2 crores of her income( nay it be from any source. ) . Is she not expected
to know ? More so she acknowledged notices from I T department
Should she not take interest. Justifying g her illiteracy is nothing but a lame excuse. If anybody still differs from my coment they can address me on my e ma
One who isnot in the habit of regular income tax filing and suddenly gets money by any means should be personally contacted by the income tax department and it should be their sole responsibility to make the IT payments.rules may be amended by the govt. inorder not to harass illiterate and ignorant persons ,other wise it is not so good to a democratic govt.
One who isnot in the habit of regular income tax filing and suddenly gets money by any means should be personally contacted by the income tax department and it should be their sole responsibility to make the IT payments.rules may be amended by the govt. inorder not to harass illiterate and ignorant persons ,other wise it is not so good to a democratic govt. Why
I hv to file itr 4 even tax is nil, I download online utility from IT site but json file is not accepted at site. I hv alrady paid Rs. 1000 for other fee A y 2022-23, the challan pdf copy is ready. can I send the offline forms directly to the CPC dept. Pune. Plz advice.
I received 148A(b) notice
I replied the same
But even after one month of my reply till today no order for filing itr. What to do?
HOW IT DEPTT. WILL COME TO KNOW THAT HER NON-RESPONSE IS DUE TO HER ILLITERACY OR RIGIDNESS , SHE COULD HAVE SHOWN HER NOTICE GIVEN BY IT DEPTT. TO SOMEBODY WHO COULD HAVE SUGGESTED HER ABOUT WHAT TO DO .
Join some political party….. that will solve all problems…..
Non filing of ITR cannot be equated with a crime. Even criminals may not face such sentence. Additionally penalty and fine! Double jeopardy. What about other consequences of such punishment?! If she is ill, her children or parents are dependent on her?! Please spare citizens of such draconian law. Please catch Nirav Modi, Chokshi!?! Is this even real news! Just give deadline to file and kevy some reasonable penalty. Don’t punish everyone just because few others are cheaters.
Nicely articulated. This article is of a great informative to the tax payers and general public at large.