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2018 (10) TMI 1029 - AT - Income TaxPenalty u/s 272A(2)(K) - late filing of e-TDS return - circumstances & bonafide of the deductor for late filing - technological glitches due to software installation - Held that:- In the facts prevalent for us admittedly, there has been no delay in depositing the TDS to government Treasury. However delay occurred in filing of quarterly TDS returns. It is an admitted position that during financial year 2010-11, there was a switchover of filing of TDS return in paper forms to e-filing, by way of Amendment in Rules. Assessee has also submitted to have faced problems in e-filing of TDS returns for relevant period. As observed in case of HMT Ltd vs. CIT [2004 (8) TMI 50 - PUNJAB AND HARYANA HIGH COURT] as taken note of this change at various occasions which constituted hardships to assessee. It has been consistently observed for relevant period by various authorities, that due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay in filing of quarterly statements of TDS, for which no penalty can be levied on assessee. In present facts, assessee has also submitted to have faced similar difficulties due to which delay occurred. Thus no penalty for late filing of TDS returns. - Decided in favour of assessee.
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