Reasonable cause defence added to tax offence rules, allowing exculpation if the taxpayer proves justification for noncompliance. The amendment to section 35EE removes the phrase 'without reasonable cause or excuse' and inserts a proviso that no person shall be punishable under the section if they prove there was reasonable cause or excuse for the failure, thereby creating a reasonable cause or excuse defence and placing the evidentiary burden on the accused.
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 defence added to tax offence rules, allowing exculpation if the taxpayer proves justification for noncompliance.
The amendment to section 35EE removes the phrase "without reasonable cause or excuse" and inserts a proviso that no person shall be punishable under the section if they prove there was reasonable cause or excuse for the failure, thereby creating a reasonable cause or excuse defence and placing the evidentiary burden on the accused.
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