https://www.taxtmi.com/caselaws?id=786897 The note explains that where a statutory penalty uses discretionary language, authorities must consider bona fide operational difficulties; genuine technical glitches, staffing shortages and systemic uploading failures constitute reasonable cause supporting condonation of delay and administrative leniency. Applying these principles, the procedural delay in filing an appeal was condoned and the penalty under Section 271FAA for failure to furnish/correct Form 61A was set aside because defects were ultimately rectified, there was no mala fides, and statutory discretion warranted relief given the factual matrix and documentary record. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786897 The note explains that where a statutory penalty uses discretionary language, authorities must consider bona fide operational difficulties; genuine technical glitches, staffing shortages and systemic uploading failures constitute reasonable cause supporting condonation of delay and administrative leniency. Applying these principles, the procedural delay in filing an appeal was condoned and the penalty under Section 271FAA for failure to furnish/correct Form 61A was set aside because defects were ultimately rectified, there was no mala fides, and statutory discretion warranted relief given the factual matrix and documentary record. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786897