Penalty for Delay in Filing TDS Statement- Non-Availability of Staff not a valid defence

Delhi Development Authority Vs JCIT (ITAT Delhi)

Undisputed, it is a fact on record that there is inordinate delay in filing the TDS statement in respect of 2nd and 4th quarter in filing Form 24Q and also in filing the TDS statement for Q2, Q3 and Q4. There is delay of 289 days in filing Form 24Q and 675 days in filing form No. 26Q. On perusal of the details of filing of TDS statement, it is seen that the delay is substantial ranging for almost more than one year. We are not inclined to subscribe the plea of the assessee that once, the TDS deducted was

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