https://www.taxtmi.com/caselaws?id=28520 Delay in filing an income-tax return can attract penalty where the assessee fails to establish reasonable cause; once the delay is admitted, the explanation must prima facie show why it was reasonable, and the Revenue need not prove absence of excuse because the relevant facts are within the assessee's knowledge. The provision addresses late filing, not concealment or inaccurate particulars, so mens rea is not in issue. A vague or inadequate explanation will not suffice. Filing an original return below the taxable limit does not by itself avoid penalty where the return was filed late. en-us Mon, 20 Aug 1979 00:00:00 +0530 Tue, 23 Feb 2010 12:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28520 Delay in filing an income-tax return can attract penalty where the assessee fails to establish reasonable cause; once the delay is admitted, the explanation must prima facie show why it was reasonable, and the Revenue need not prove absence of excuse because the relevant facts are within the assessee's knowledge. The provision addresses late filing, not concealment or inaccurate particulars, so mens rea is not in issue. A vague or inadequate explanation will not suffice. Filing an original return below the taxable limit does not by itself avoid penalty where the return was filed late. Case-Laws Income Tax Mon, 20 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28520