Reasonable cause defense prevents imposition of penalty if established, subject to a reasonable opportunity to be heard. Section 105 provides that, notwithstanding sections 102-104, no penalty shall be imposed if the assessee proves there was reasonable cause for the failure, and further requires that no penalty order under this Chapter be made unless the assessee has been given a reasonable opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reasonable cause defense prevents imposition of penalty if established, subject to a reasonable opportunity to be heard.
Section 105 provides that, notwithstanding sections 102-104, no penalty shall be imposed if the assessee proves there was reasonable cause for the failure, and further requires that no penalty order under this Chapter be made unless the assessee has been given a reasonable opportunity of being heard.
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