https://www.taxtmi.com/caselaws?id=780438 ITAT DELHI - AT held that the assessee's failure to file the return u/s 139(1) was excused by reasonable cause under s. 273B due to being preoccupied with assisting a close family member through traumatic legal and emotional distress coinciding with the filing deadline. The Tribunal found the AO's imposition of penalty u/s 271F, upheld by the CIT(A) who had not addressed the reasonable cause, unjustified and deleted the penalty. Ground No. 1 of the appeal was allowed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780438 ITAT DELHI - AT held that the assessee's failure to file the return u/s 139(1) was excused by reasonable cause under s. 273B due to being preoccupied with assisting a close family member through traumatic legal and emotional distress coinciding with the filing deadline. The Tribunal found the AO's imposition of penalty u/s 271F, upheld by the CIT(A) who had not addressed the reasonable cause, unjustified and deleted the penalty. Ground No. 1 of the appeal was allowed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780438