Penalty cannot be imposed for delay in TDS return filing for non availability of PAN

During the financial year 2010- 11 which is under consideration before us, there was a change which was brought about in filing of e- TDS returns wherein there was a necessity to mention 100% valid Permanent Account Numbers of the payee to whom the payment has been made and TDS done in such payment in the e-TDS return and thereafter only the e- TDS return can be validated and uploaded in the IT system. The same has been the position of the CBDT vide its notification dated 31.05.2010. The assessee has submitted that since there were large number of deductees scattered throughout the country, a ...