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2021 (9) TMI 622 - AT - Income TaxLevy of penalty u/s.272A(2)(k) - assessee-deductor had not filed quarterly TDS statements in Form No.24Q and 26Q for all the four quarters of the F.Y.2008-09 within the time prescribed by the I.T. Act - HELD THAT:- We find from the penalty order that the assessee has not filed TDS returns in the prescribed forms 24Q and 26Q for all the quarters within the stipulated time and, therefore, the AO levied penalty @ 100/- per day for delay in default for filing of TDS returns. Further, we find from the orders of authorities below that the entire tax along with interest thereon had been deposited in to Govt. account and later, the assessee filed quarterly TDS returns for all the quarters. The issue in dispute is squarely covered by the decision of MAHARASHTRA JEEVAN PRADHIKARAN WORKS DIVISION [2021 (5) TMI 584 - ITAT PUNE] we set aside the order of the CIT(A) and direct the AO to delete the penalty levied u/s 272A(2)(k) in the hands of the assessee. Accordingly the grounds raised by the assessee on this issue are allowed.
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