No Penalty for wrong / non furnishing of PAN in TDS return if Asseee files later revised return with Correct PAN

ITO (TDS) Panchkula Vs. Bharat Electronics Ltd. (ITAT Chandigarh)– ‘ Tax deductor’ is the holder of tax deduction and collection account Number RTKBO 1838 E. The TDS quarterly statement of deduction of Tax in Form No. 24Q for Financial year 2008- 09 relevant to Assessment Year 2009- 10. as required under sub-sec (3) of Sec 200 of the Act was filed on 22.7.2009. The ITO (TDS) while going through the quarterly return in Form NO. 24Q filed by the assessee noted that it has omitted to quote PAN/has quoted invalid PAN in 64 cases. The ITO(TDS) has afforded number of opportunities to the a...