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 professional who did not complete it within the time. Therefore, it was submitted that the delay has caused because of the non performance of the outside professional as promised. In support of the contention the assessee also submitted the letter of the professional. However, the moment the a...