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    <title>1982 (5) TMI 110 - ITAT INDORE</title>
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    <description>Delay in filing an income-tax return was treated as supported by reasonable cause where the assessee&#039;s share of partnership profits had not been ascertained by the due date and an extension request in Form No. 6 had been made without any shown reply. In the absence of a specific finding rejecting these facts, the explanation for late filing was accepted and the penalty for default in filing the return was held not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67033</link>
      <description>Delay in filing an income-tax return was treated as supported by reasonable cause where the assessee&#039;s share of partnership profits had not been ascertained by the due date and an extension request in Form No. 6 had been made without any shown reply. In the absence of a specific finding rejecting these facts, the explanation for late filing was accepted and the penalty for default in filing the return was held not sustainable.</description>
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