https://www.taxtmi.com/caselaws?id=64620 The Tribunal dismissed the departmental appeal against the order of the AAC deleting a penalty imposed under section 271(1)(a) of the IT Act, 1961 on the respondent for delay in filing the return. The Tribunal held that the respondent had a reasonable cause for the delay as it was linked to the firm's delay in filing its return, supported by legal precedents emphasizing the need for the Department to prove deliberate violation of law to impose a penalty. The Tribunal upheld the AAC's decision, stating the Department failed to provide evidence of deliberate violation by the respondent. en-us Mon, 30 Jun 1975 00:00:00 +0530 Wed, 09 Feb 2011 10:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64620 The Tribunal dismissed the departmental appeal against the order of the AAC deleting a penalty imposed under section 271(1)(a) of the IT Act, 1961 on the respondent for delay in filing the return. The Tribunal held that the respondent had a reasonable cause for the delay as it was linked to the firm's delay in filing its return, supported by legal precedents emphasizing the need for the Department to prove deliberate violation of law to impose a penalty. The Tribunal upheld the AAC's decision, stating the Department failed to provide evidence of deliberate violation by the respondent. Case-Laws Income Tax Mon, 30 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64620