Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 336 - AT - Income TaxPenalty u/s 272A(2)(K) - violation of late submission of TDS monthly statements - Held that:- As relying on case of State Bank of India vs. JCIT [2015 (5) TMI 753 - ITAT CUTTACK] there is reasonable cause in submitting the TDS statement which ultimately became delayed due to the fact that the assessee was not having PAN No. of deductees. Hence, we delete the penalty and allow the appeal of the assessee
|