https://www.taxtmi.com/article/detailed?id=551 Section 80 prevents imposition of penalties under Sections 76-78 if the assessee proves a reasonable cause for the failure, with the onus on the assessee; reasonable cause is case specific and includes bona fide belief of non-liability, delays due to receipt of funds, payment with interest before show-cause notices, and circumstances beyond control. Administrative officers assess reasonableness, and courts treat tax penalties as civil sanctions where absence of intentional default and cogent evidence of cause can justify waiver or setting aside of penalties. en-us Wed, 04 Nov 2009 00:00:00 +0530 Wed, 04 Nov 2009 19:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=551 Section 80 prevents imposition of penalties under Sections 76-78 if the assessee proves a reasonable cause for the failure, with the onus on the assessee; reasonable cause is case specific and includes bona fide belief of non-liability, delays due to receipt of funds, payment with interest before show-cause notices, and circumstances beyond control. Administrative officers assess reasonableness, and courts treat tax penalties as civil sanctions where absence of intentional default and cogent evidence of cause can justify waiver or setting aside of penalties. Articles Service Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=551