https://www.taxtmi.com/caselaws?id=17093 Penalty under section 271(1)(a) depended on the assessee proving reasonable cause for the belated return, and mens rea was not a necessary condition for levy. The Tribunal's view that no delay survived merely because the return was filed after the due date was not accepted, but it also made a separate factual finding that the assessee had reasonable cause for the entire period of delay and had not consciously or deliberately disregarded the statutory obligation. On that factual basis, cancellation of the penalty was upheld. en-us Fri, 07 Mar 1997 00:00:00 +0530 Tue, 15 Sep 2009 11:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17093 Penalty under section 271(1)(a) depended on the assessee proving reasonable cause for the belated return, and mens rea was not a necessary condition for levy. The Tribunal's view that no delay survived merely because the return was filed after the due date was not accepted, but it also made a separate factual finding that the assessee had reasonable cause for the entire period of delay and had not consciously or deliberately disregarded the statutory obligation. On that factual basis, cancellation of the penalty was upheld. Case-Laws Income Tax Fri, 07 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17093