https://www.taxtmi.com/caselaws?id=469848 Penalty under section 270A for under-reporting of income was considered in the context of a delayed return caused by Covid-19-related illness and difficulty in uploading the return. The assessee's explanation was found bona fide and supported by material facts, including a consistent return-filing history, verification of the claims against available records, acceptance of the returned income in assessment, and substantial discharge of tax through TDS. On these facts, the case was treated as falling within section 270A(6)(a), which excludes such income from the scope of under-reporting, and the penalty was deleted. en-us Thu, 12 Feb 2026 00:00:00 +0530 Mon, 06 Jul 2026 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469848 Penalty under section 270A for under-reporting of income was considered in the context of a delayed return caused by Covid-19-related illness and difficulty in uploading the return. The assessee's explanation was found bona fide and supported by material facts, including a consistent return-filing history, verification of the claims against available records, acceptance of the returned income in assessment, and substantial discharge of tax through TDS. On these facts, the case was treated as falling within section 270A(6)(a), which excludes such income from the scope of under-reporting, and the penalty was deleted. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469848