https://www.taxtmi.com/caselaws?id=67065 The ITAT allowed the appeal, overturning the AAC's decision and canceling the penalty imposed by the ITO. The tribunal found the appellant's illness to be a reasonable cause for the delayed filing of the return, aligning with previous decisions regarding similar circumstances. The judgment emphasized consistency in applying the concept of reasonable cause for delayed submissions, ultimately relieving the appellant of the penalty. en-us Mon, 18 Jul 1983 00:00:00 +0530 Tue, 08 Mar 2011 18:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67065 The ITAT allowed the appeal, overturning the AAC's decision and canceling the penalty imposed by the ITO. The tribunal found the appellant's illness to be a reasonable cause for the delayed filing of the return, aligning with previous decisions regarding similar circumstances. The judgment emphasized consistency in applying the concept of reasonable cause for delayed submissions, ultimately relieving the appellant of the penalty. Case-Laws Income Tax Mon, 18 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67065