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2014 (10) TMI 10 - HC - Income TaxImposition of penalty u/s 271A(2)(c) – delay in furnishing return for Tax Collection at Source (TCS) - whether penalty can be imposed for technical breach, delay in filing of statement in form 27EC – Held that:- It is the mandatory provision to furnish half yearly return - The returns were furnished on 12.06.1996 - It is not a procedural or technical mistake - The D.D.O. is responsible for furnishing the return, so the contention of the assessee cannot be accepted that it was supposed to be furnished by the Headquarter - It is the pios duty of the D.D.O. to furnish the return - It shows gross negligence on the part of the D.D.O, who has not furnished the return in Form No. 27EC well in time - It is not a technical mistake - The liability cannot be shifted on the Chartered Accountant or Headquarters - Such plea is not sufficient to make out the reasonable cause – thus, the order of the Tribunal is upheld – Decided against assessee.
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