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No penalty for delay in TDS return filing due to reasonable cause
Case Law Details
- Case Name
- M/s. Haryana Distillery Limited Vs JCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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M/s. Haryana Distillery Limited Vs JCIT (ITAT Delhi)
Section 272A(2)(k) of the I.T. Act provides penalty for failure to deliver or cause to deliver a copy of the statement within the time specified in sub-section (3) of Section 200 or the proviso to sub-section 3 of Section 206(c) of the I.T. Act. Section 273B of the I.T. Act provides that no penalty shall be imposed on the person or the assessee as the case may be for any failure referred to in the said provision, if assessee proves that there was a reasonable cause for the said failure.
It is an admitted fact that assessee deducted tax on ti...
