https://www.taxtmi.com/caselaws?id=278422 The tribunal allowed all three appeals, deleting penalties imposed under section 271FA for AY 2015-16. The appellant, a government servant, outsourced the task of submitting the annual information return, attributing delays to the outsourced agency's carelessness. Being newly appointed and lacking awareness of tax provisions, the appellant demonstrated reasonable cause for the delays. As income tax was paid on time without revenue loss, the tribunal granted relief under Section 273B, emphasizing compliance post-awareness in deleting all three penalties. en-us Wed, 28 Feb 2018 00:00:00 +0530 Fri, 01 Feb 2019 06:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278422 The tribunal allowed all three appeals, deleting penalties imposed under section 271FA for AY 2015-16. The appellant, a government servant, outsourced the task of submitting the annual information return, attributing delays to the outsourced agency's carelessness. Being newly appointed and lacking awareness of tax provisions, the appellant demonstrated reasonable cause for the delays. As income tax was paid on time without revenue loss, the tribunal granted relief under Section 273B, emphasizing compliance post-awareness in deleting all three penalties. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278422