No Penalty for Delay in e-TDS Returns Due to Reasonable Cause u/s 272A(2)(K.

Levy penalty u/s 272A(2)(K) - delay in submitted e-TDS returns - the fact that there were large number of deductees spread throughout the country and efforts were made by the assessee to obtain their PANs numbers, the fact that taxes have been deducted and deposited, hence no loss to the Revenue - assessee has a reasonable cause for delayed filing of its e-TDS returns - no penalty - AT .....

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