https://www.taxtmi.com/caselaws?id=334641 The Tribunal allowed the appeals, ruling in favor of the assessee and deleting the penalty under section 271F of the Income Tax Act for the delay in filing returns for the assessment years 2007-08 to 2011-12. The Tribunal found that the delay was due to reasonable causes beyond the assessee's control, emphasizing that the penalty should not be imposed unless there is deliberate defiance of the law or contumacious conduct, which was not present in this case. en-us Wed, 21 Sep 2016 00:00:00 +0530 Thu, 17 Nov 2016 15:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334641 The Tribunal allowed the appeals, ruling in favor of the assessee and deleting the penalty under section 271F of the Income Tax Act for the delay in filing returns for the assessment years 2007-08 to 2011-12. The Tribunal found that the delay was due to reasonable causes beyond the assessee's control, emphasizing that the penalty should not be imposed unless there is deliberate defiance of the law or contumacious conduct, which was not present in this case. Case-Laws Income Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334641