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2006 (9) TMI 206 - AT - Income TaxExtract: .......nancial constraints at the relevant point of time, he has a reasonable cause for non-filing of the TDS return in time. We, therefore, of the view that assessee had a reasonable cause for the delay in filing of the appeal. Accordingly, the Order of the CIT(A) is set aside and penalty is deleted. 3. In the result, appeals of the assessee are allowed.
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