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2023 (7) TMI 864 - KERALA HIGH COURTPenalty u/s 271FA - non-compliance with the provisions of Section 285BA(1)(b) - non filing of a return, despite the petitioner having furnished explanation and shown sufficient and reasonable cause - reasonable cause to excuse their delay of 525 days in submitting the returns - HELD THAT:- There is no requirement for any element of mens rea in the light of the specific language of the provisions. It is further stated that the contention raised by the petitioner that he was prevented from submitting the return in time has been specifically considered at paragraph 2 of Exhibit P2 and it was held that the reason stated by the Sub Registrar cannot be treated as sufficient reason for the inordinate delay in filing the returns. It is further contended that no appeal lies to the Tribunal from an order under Section 271FA. The contentions raised by the petitioner that the issue of reasonable cause under Section 273B of the Act has not been considered by the respondents cannot be accepted. The respondents had specifically considered the contention raised by the petitioner and had held that the reasons stated by the petitioner do not constitute a reasonable cause to excuse their delay of 525 days in submitting the returns. It is also clear that though the provision permits the imposition of Rs.500/- per day as penalty only Rs.100/- per day has been inflicted.
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