https://www.taxtmi.com/caselaws?id=445811 ITAT Delhi held that penalty under section 271(1)(c) was not justified where assessee failed to file income tax return despite receiving salary income. The assessee believed that tax deduction at source by employer exempted her from filing requirements. Upon receiving notice under section 148, she promptly filed return disclosing all income. The tribunal found reasonable cause for non-filing, noting no presumption exists that every person knows the law. Penalty was deleted as levy is not automatic when reasonable cause is demonstrated under section 273B. en-us Thu, 16 Nov 2023 00:00:00 +0530 Sat, 18 Nov 2023 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445811 ITAT Delhi held that penalty under section 271(1)(c) was not justified where assessee failed to file income tax return despite receiving salary income. The assessee believed that tax deduction at source by employer exempted her from filing requirements. Upon receiving notice under section 148, she promptly filed return disclosing all income. The tribunal found reasonable cause for non-filing, noting no presumption exists that every person knows the law. Penalty was deleted as levy is not automatic when reasonable cause is demonstrated under section 273B. Case-Laws Income Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445811