The Jaipur Bench of Income Tax Appellate Tribunal in the case of Shri Suresh Kumar Agarwal Vs. JDIT, I&CI, Jaipur while disposing off the appeal was given a landmark judgement about the ignorance of the law . This judgement is certainly going to be a pathbreaker for many cases at present as well as for future because in many cases the ignorance of law is not intentional but due to certain unavoidable factors. However the tribunal also indirectly observed that the same can not be abundantly claimed in every case. The tribunal’s observation in the above case is as under:

“We are of the view that there is no finding of the AO based on some contradictory evidence to disapprove that explanation offered by the assessee was false or the assessee was not able to substantiate the explanation furnished or fails to prove that such explanation is not bona fide and that all the facts relating to the same and material to the computation of his total income has not been disclosed by him. We further arrive at a conclusion that ignorance of law is certainly no excuse for a default committed but, at the same time, there is no presumption in law that everybody knows the law. The application of this rule would differ from case to case and person to person. In a given case, there may be a person who is quite illiterate, living in remote village, rarely coming in touch with law enforcing machinery and not required to discharge any statutory obligations under a particular law. Ignorance of law may be a good excuse in his case.”

Note : The above information is only for educational purposes and does not form professional advice. Kindly read law, circular, judgement etc. before acting upon it.