Penalty u/s 271B Not Justified for Late Filing of Tax Audit Report Due to Non-Deliberate Delay.

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....Levy penalty u/s. 271B - not filing tax audit report within the due date specified under the Act - When audit report was obtained within due date, merely for delay in filing audit report in e-portal of the Department cannot be considered as deliberate attempt made by assessee for not filing audit report so as to impose penalty u/s. 271B - AT....