https://www.taxtmi.com/caselaws?id=217302 The Tribunal dismissed the revenue's appeal, ruling that the respondent had a reasonable cause for the delay in issuing Form 16A certificates. It was held that the penalty under Section 272A(2)(g) of the Income Tax Act was not applicable due to the circumstances surrounding the delay, emphasizing the importance of considering all relevant factors before imposing penalties for non-compliance with statutory obligations. en-us Mon, 17 Sep 2012 00:00:00 +0530 Thu, 10 Jan 2013 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217302 The Tribunal dismissed the revenue's appeal, ruling that the respondent had a reasonable cause for the delay in issuing Form 16A certificates. It was held that the penalty under Section 272A(2)(g) of the Income Tax Act was not applicable due to the circumstances surrounding the delay, emphasizing the importance of considering all relevant factors before imposing penalties for non-compliance with statutory obligations. Case-Laws Income Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217302