Penalty lodged to income tax due to no-copperation

I've been trying since August 2025 to get my retired mother's income tax return submitted. I've sent detailed emails explaining the issue I included screen shot, and to date I have not been assisted with anything. I've explained to more than 3 people that the tax return has been rejected by SARS, I sent the directive number. And they keep escalating the matter. SARS has since lodged a penalty on my mother income tax due to late submission, even though I've explained multiple times to SARS that my mother's employer is refusing to fix the issue.