Delay in filing TDS return due to outside professional is reasonable cause

M/s. Oriental Insurance co. ltd, Vs JCIT (ITAT Delhi)

In the present case the quarterly TDS return in form No. 24Q, which was to be filed by the assessee on 15.06.2011 was filed on 05.04.2013 causing the delay of 660 days. The main reason shown by the assessee is that the work was entrusted to an outside pro

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