https://www.taxtmi.com/caselaws?id=796687 Reasonable cause under the Income-tax Act protected an educational trust from penalty for non-compliance with notices issued during the COVID-19 pandemic. The disruption, the trust's bona fide belief regarding exemption, subsequent participation in assessment proceedings, and remand of the quantum proceedings supported its explanation. In the absence of independent material showing deliberate or wilful disregard, the default was treated as technical or venial. Although penalty proceedings are independent of assessment proceedings, reasonable cause rendered the penalty unsustainable and required its deletion. en-us Tue, 04 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796687 Reasonable cause under the Income-tax Act protected an educational trust from penalty for non-compliance with notices issued during the COVID-19 pandemic. The disruption, the trust's bona fide belief regarding exemption, subsequent participation in assessment proceedings, and remand of the quantum proceedings supported its explanation. In the absence of independent material showing deliberate or wilful disregard, the default was treated as technical or venial. Although penalty proceedings are independent of assessment proceedings, reasonable cause rendered the penalty unsustainable and required its deletion. Case-Laws Income Tax Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796687