Section 271B Penalty Not Imposed for Minor Delays in Tax Audit Report Filing Without Malicious Intent.

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....Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for venial technical breach without any mala fide intention of the assessee, the penalty cannot be levied u/s 271B. - AT....