Held that the assessee offered explanation that payment towards construction expenses like purchase of construction material and payment to labourers were required to be incurred in cash.  Further, all transactions including cash transactions were duly documented in registered sale deed.  Also pooling of family funds was done by assessee due to her family’s requirement and as she didn’t have any known sources of funds. Tribunal held that  since assessee offered a reasonable explanation justifying said cash transactions, penalty could not be levied under section 271D for violation of section 269SS of the Act.  (AY. 2009-10