Penalty not leviable in certain cases [Section 273B] : 

No penalty is leviable under sections 271(1)(b), 271A, 271AA, 271B, 271BA,271BB, 271C, 271CA, 271D, 271E, 271F, 271FA, 271FAB, 271FB, 271G, 271GA, 271H, 271-I, 272A(1)(c) or 272(A)(1)(d), 272A(2), 272AA(1), 272B, 272BB(1) & (1A), 272BBB(1), 273(1)(b), 273(2)(b) or 273(2)(c) if the assessee proves that there was reasonable cause for the said failure.