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2015 (4) TMI 1308 - ITAT ALLAHABADLevy of penalty u/s 272A(2)(k) - where assessee deducted income tax paid to contractors and the TDS so collected deposited in the account of Central Government in time? - default of the assessee is the late filing of quarterly returns electronically and the same is due to ignorance of technical knowledge, lack of interest infrastructure support at Ghazipur - It is the prayer of the assessee this is the first time default and seeks lenient approach and delayed the penalty levied by the AO and confirmed by the Ld. CIT(A) - HELD THAT:- On hearing, the Ld. DR for the revenue, we find that there is no dispute on the facts that it is the first time default and, otherwise the assessee is regular in furnishing the statements in the subsequent assessment years. This is known truth that there are infrastructural problems relating to Internet, man power etc. Electricity is not continuous available in the said locations. We are of the opinion this is not a fit case levy of penalty in these two appeals. Accordingly, ground raised by the assessee in all these appeals are allowed.
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