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2016 (3) TMI 723 - AT - Income TaxLevy of penalty u/s 272A(2)(k) - assessee could not upload the quarterly statement in respect of the tax deducted at source - contention of the assessee is that PAN of some of the deductees is not available - Held that:- When the assessee deducted tax and paid the same to the Government account, mere failure to upload the quarterly statement as required u/s 200(3) of the Act will not result in levy of automatic penalty. Of course, it is statutory function of the assessee to upload the quarterly statement as required under the statutory provision. The fact remains that unless the PAN of the deductees is available with the assessee, the assessee could not upload the statement. It is not the case of the Department that the assessee can upload the statement in absence of the PAN of the deductees. In those circumstances, this Tribunal is of the considered opinion that in respect of those deductees whose PAN is not available with the assessee, there was a reasonable cause for the delay in uploading the quarterly statement as required under the scheme of the Income-tax Act, 1961. However, in respect of those deductees, whose PANs are available, the assessee is expected to upload the quarterly statement as provided under the Act. In the case before us, the penalty is levied only in respect of those deductees whose PAN is not available with the assessee. Therefore, the Assessing Officer is not justified in levying penalty u/s 272A(2)(k) of the Act - Decided in favour of assessee
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