Penalty levied u/s 271F - Return of income (ITR) was filed in time but could be e-verified due to health...

Penalty levied u/s 271F - Return of income (ITR) was filed in time but could be e-verified due to health issues - Since the delay in doing E-verification/filing belated return is neither willful nor wanton and the assessee was prevented by reasonable cause, no penalty - AT .....

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