The assessee had filed the return voluntarily without any enquiry or verification from the Department and explained that he had only salary income and no other income and the tax was deducted at source from the salary income. Always the Income-tax returns resulted in refund but not the demand. By filing the return belatedly there was no loss to the Revenue but there was a loss to the assessee and the assessee was losing the interest to be paid under S.  244A. Further, in the earlier assessment years, the CIT(A) had cancelled the penalty following the decision of the Bombay High Court. The CIT(A) had relied on the decision of the Supreme Court which related to prosecution. The Department had not made out the case that the assessee was required to pay tax which remained unpaid. The assessee had filed the return within the time allowed under S.  139(4), the return being a refund return, there was no case for levy of penalty under S.  271F. Accordingly, the order of the CIT(A) was set aside.  (AY.2012-13 to 2015-16)