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2012 (5) TMI 50 - AT - Income TaxPenalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns - Held that :- There was only a technical and venial breach to the provisions contained in Rules 31A (2) of the Income Tax Rules, 1962 r.w.s. 200(3) requiring the assessee to submit quarterly returns on due date - as regards the delay in submitting TDS returns, it was explained by the assessee that due to non-furnishing of PAN numbers, the TDS certificate could not be filed in time, but the tax was deducted in time and deposited with the government account - it is clear that the assessee was prevented by sufficient case from filing the returns within the statutory period - assessee did not derive any benefit whatsoever by not filing the e-TDS returns in time, as the amount of TDS was duly deposited in the government treasury within prescribed time – in favour of assessee.
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