Case Law Details
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 time and deposited with the Revenue Department on time. There was only a technical or venial breach to the provisions contained above, requiring the assessee to submit the quarterly return statements of tax deducted at source within the time provided under the Law.
It is not a case of the Revenue that assessee did not file the required statements with the Revenue Department. The requisite statement/returns have been filed belatedly, for which, penalty have been imposed.
The assessee explained the reasons for this default because the concerned parties did not provide PAN and other details on time. Therefore, in the absence of the complete details, the requisite return/statement could not be filed on time.
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