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2019 (1) TMI 339 - AT - Income TaxDelay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns - reasonable cause for the failure alleged in terms of Section 272A(2)(K) - Held that:- The period for filing the return is required to be contemporaneously reckoned from the date of limitation provided for depositing the tax deducted at source within the time limit of the respective quarter as mentioned by the CIT (A) in the composite order. Merely because the tax after deduction was not deposited in time by the assessee would not be a ground for giving laxity or enlarging the time for filing the information/ return of TDS and hence it cannot be pleaded a ground for non imposition of penalty ,as the date of filing of the return was for was 15th July, 15th October, 15th January and 15th May of the respective financial year were provided U/s.200 read with sub-rule of Rule 31A. In our view the explanation given by the assessee is required to be examined u/s.273B r.w. other provisions which cast a duty on the assessee to deduct the tax / deposit the tax and file the return and also in the light of Rule 31A of the Act, but nonetheless, the assessee has to make out a case of reasonable cause for not filing the return under Rule 31 of the Rules r.w.section 200(3), In the present case the assessee failed to make out a case of reasonable cause. - decided against assessee.
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