Non-Availability of PAN of Deductee is not valid excuse for not filing TDS Return

Mahanadi Coal Fields Ltd. Vs JCIT (ITAT Cuttack) We noted from the impugned order in respect of assessment year 2008-2009, the assessee had not filed TDS return in respect of form 24Q with the prescribed authorities. The assessee is paying salary to his employees and he should have asked to the deductee for furnishing PAN before making salary payments. Ld. AR of the assessee could not demonstrate that the assessee has furnished any reasonable cause for non-furnishing of PAN by the deductee so as to enable him to get the benefit of Section 273B of the Act and he has deducted TDS and deposited t...