Reasonable cause defense can preclude imposition of penalty for tax failures, subject to opportunity to be heard. Penalty relief applies when an assessee proves that a failure arose from reasonable cause; if reasonable cause is established no penalty shall be imposable for the specified failures. Any order imposing a penalty under the Chapter requires that the assessee be given a reasonable opportunity of being heard before such an order is made.
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 can preclude imposition of penalty for tax failures, subject to opportunity to be heard.
Penalty relief applies when an assessee proves that a failure arose from reasonable cause; if reasonable cause is established no penalty shall be imposable for the specified failures. Any order imposing a penalty under the Chapter requires that the assessee be given a reasonable opportunity of being heard before such an order is made.
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