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 pos

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