No penalty can be levied if there is a reasonable cause for not quoting of PAN numbers in e-TDS return

ITO, TDS-II Vs The Thane Janata Sahakari Bank Ltd. (ITAT)- The short controversy is that the assessee did not quote PAN number in TDS ereturn while uploading the e-returns. In our opinion, it is a reasonable cause. What we find that as admittedly the new system of filing e-TDS-returns is introduced. Being a new system, having a some problems with software and for that the assesse bank can not be held responsible. No where is denied by the A.O. that as claimed by the Assesse, there system error. In our opinion, it is a reasonable cause for not quoting PAN numbers in e-return of TDS. We further ...