Case Law Details
Pravin Chatarbhuj Bajaj Vs Addl. CIT (TDS) (ITAT Pune)
The case of the assessee before us is that the delay in submission of e-TDS return was because of strict requirement of e-filing of the statement and filing of such e-TDS return in this year PAN of person on whose behalf tax is collected were required mandatorily, otherwise e-return was not getting uploaded, hence the delay in filing quarterly TDS return late. We hold that the assessee had reasonable cause in not furnishing the same in time and in view of the provisions of section 273B of the Act, we hold that the assessee is not liable to levy of penalty under section 272A(2)(k) of the Act. Hence, the Assessing Officer is directed to delete the same.
FULL TEXT OF THE ITAT JUDGMENT
The appeal filed by the assessee is against the order of CIT(A), Pune-10, dated 03.02.2016 relating to assessment year 2011-12 against penalty levied under section 272A(2)(k) / 274 r.w.s. 200(3) of the Income-tax Act, 1961 (in short ‘the Act’).
2. The assessee has raised the following ground of appeal:-
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