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2022 (12) TMI 749 - AT - Income TaxLate fee penalty u/s 234E - late filing of TDS statements - order u/s 200A - HELD THAT:- Revenue has not brought to my notice any other binding precedence in favour of the Revenue. Therefore, respectfully following the ratio of decision of Division Bench of this Tribunal [2022 (3) TMI 343 - ITAT DELHI] hereby direct the Assessing Officer to delete the impugned penalty. This finding would also apply to other appeals of this bunch.
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