Reasonable cause for filing of I.T return after end of A.Y

This query is : Resolved 

10 July 2011 Can any1 else tell me the e.g of reasonable cause for filing of I.T return after end of A.Y ?
Because AO may withdraw this penalty prescribed u/s 271(f) if we explain any reasonable cause.
this case has refund.
ITS very urgent
Thanks in advance

10 July 2011 Illness / Personal Difficulties of the
Taxpayer / Work Pressures, Complexity of the Tax Law



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