Penalty for delay in filing TDS return due to technical glitches is invalid   

Pravin Chatarbhuj Bajaj Vs Addl. CIT (TDS) (ITAT Pune)

The case of the assessee before us is that the delay in submission of e-TDS return was because of strict requirement of e-filing of the statement and filing of such e-TDS return in this year PAN of person on whose behalf tax is collected were required mandatorily, otherwise e-return was not getting uploaded, hence the delay in filing quarterly TDS return late. We hold that the assessee had reasonable cause in not furnishing the same in time and in view of the provisions

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