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2011 (3) TMI 1030 - AT - Income TaxPenalty u/s 272A(2)(c) - Tax deducted at source - Delay ranges from 733 days to 1031 days while furnishing the return - The quarterly TDS returns ultimately were filed by the assessee voluntarily without being prompted by any notice from the department - There is no revenue loss since the tax has been deducted and paid to the Government - Only the paper work was delayed, which is only a technical breach - Though the penalty order refers to section 206/206C, the default, as found by the CIT(A) and as explained before us, is u/s 200(3) of the Act - It may also be added that the penalty order seems to be in a cyclostyled form without referring even to the appropriate section - This may show non-application of mind - the assessee was not prevented by reasonable cause - Accordingly uphold the order of the CIT(A) cancelling the penalty and dismiss the appeal filed by the revenue with no order as to costs.
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