https://www.taxtmi.com/caselaws?id=67862 The appeal before the ITAT Jaipur was against a penalty imposed for default under section 271(1)(a) for the assessment year 1976-77. The Tribunal found in favor of the assessee, ruling that the delay in filing the return was due to a reasonable cause as the necessary TDS certificates were received late due to disruptions caused by floods. The Tribunal emphasized that the requirement of proof of tax deducted at source with the return could only be fulfilled after receiving the TDS certificates. The penalty was canceled based on these grounds, resulting in a favorable outcome for the assessee. en-us Thu, 01 Mar 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:04:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67862 The appeal before the ITAT Jaipur was against a penalty imposed for default under section 271(1)(a) for the assessment year 1976-77. The Tribunal found in favor of the assessee, ruling that the delay in filing the return was due to a reasonable cause as the necessary TDS certificates were received late due to disruptions caused by floods. The Tribunal emphasized that the requirement of proof of tax deducted at source with the return could only be fulfilled after receiving the TDS certificates. The penalty was canceled based on these grounds, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Thu, 01 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67862