Letter format for droping penalty under section 274 read with section 272A(2)(e) of the income tax

Dear Members,

One of my client has received the notice under section 274 read with section 272 a(2)(e) of the income tax act stating the failure to file the income tax return u/s 139(4a) of the income tax act.

Request to the members help me to share the letter format for dropping the penalty u/s 274. and also share the reasonable cause pertaining to income tax act.