Penalty u/s 271B Waived Due to Uncontrollable Delay in Auditor Appointment for Statutory Audit by Cooperative Department.

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....Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit - This appointment is not in the control of the assessee - it is not a fit case to impose the penalty u/s. 271B - AT....