Tribunal held that the reasons  referred to the assessee being an agriculturist and illiterate ; facing financial and family problems ; and being under the impression that gains arising from sale of any agricultural land were not chargeable to tax. There was reasonable cause on the part of the assessee in not filing return under section 139(1) against which the penalty had been imposed and confirmed under section 271F . Section 273B provides that no penalty shall be imposed, inter alia, under section 271F where the assessee establishes reasonable cause for the failure referred to in the section. Thus there was a reasonable cause with the assessee and the penalty was deleted.( AY.2011-12)