https://www.taxtmi.com/caselaws?id=64136 Delay in filing a wealth-tax return may be excused where the assessee shows reasonable cause for non-compliance. The assessee relied on family circumstances, including a grandson's marriage and later misfortunes, and had filed extension requests shortly after the due date and again for extension up to 31 January 1975. As no decision on those requests was communicated, the delay was treated as having occurred for reasonable cause. The penalty for late filing was therefore not justified and was cancelled. en-us Tue, 23 Dec 1980 00:00:00 +0530 Sat, 05 Feb 2011 10:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64136 Delay in filing a wealth-tax return may be excused where the assessee shows reasonable cause for non-compliance. The assessee relied on family circumstances, including a grandson's marriage and later misfortunes, and had filed extension requests shortly after the due date and again for extension up to 31 January 1975. As no decision on those requests was communicated, the delay was treated as having occurred for reasonable cause. The penalty for late filing was therefore not justified and was cancelled. Case-Laws Wealth-tax Tue, 23 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64136