TMI Blog1997 (4) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... 23,000 from Rs. 26,100 by the CIT(A) as per order dt. 6th Sept., 1993. 2. We have heard the appellant s counsel as well as the Departmental Representative. The appellant s counsel has submitted that the appellant is a Govt. Federation. During the financial year relevant to asst. yr. 1989-90, it had to file statement of tax deducted at source from salary and contract payments in Form Nos. 24 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement in Form No. 26 was under this bona fide belief. He further submitted that as soon as the appellant received letter from the ITO, TDS, it acted on the same and after collecting details from its various offices, spread all over the state, filed the statement on 30th April, 1990. He, therefore, submitted that the delay was not deliberate and was in the nature of a technical mistake only, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only default is in furnishing statement of TDS in Form No. 26 which in view of appellant s explanation, is only a technical default, for which we are of the opinion that such a penal action is not justified, because the appellant default is purely of a technical or venial nature. In support of this conclusion, we rely on the observations of the Hon ble Supreme Court in the case of Hindustan Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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