Reasonable cause defence prevents penalty imposition when an assessee proves non-compliance arose from reasonable cause. Reasonable cause functions as a statutory defence to penalty exposure: if an assessee proves a failure occurred for a reasonable cause, the statute precludes imposition of penalty notwithstanding the general penalty provisions, placing the onus on the assessee to establish that cause.
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 prevents penalty imposition when an assessee proves non-compliance arose from reasonable cause.
Reasonable cause functions as a statutory defence to penalty exposure: if an assessee proves a failure occurred for a reasonable cause, the statute precludes imposition of penalty notwithstanding the general penalty provisions, placing the onus on the assessee to establish that cause.
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