TMI Blog2018 (6) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... Such an inordinate delay may cause loss to Revenue while processing the refunds, if any, to the deductees which fetches substantial amount of interest to be paid by the Government on such refunds, if paid with delay. Moreover, the change /lack of staff with the assessee-organization is not found substantiated by any evidence on record and such a reason, in our considered opinion, does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay. No reasonable cause for filing the TDS statements with delay. - Decided against assessee. - ITA No. 3407/Del/2015 - - - Dated:- 22-6-2018 - Shri H. S. Sidhu, Judicial Member And Shri L. P. Sahu, Accountant Member Assessee by : Sh. Satyajeet Goel, CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reason that some verification and correction of error of Permanent Account Number of Contractor was done, due to which the said Quarterly return was submitted on 27.01.2011. The Quarterly returns of 26Q, Q4 and Quarterly returns of 26Q, Q4 with due date of 15.05.2011 were submitted on 12.08.2011 and 23.07.2011 respectively because it was time consuming job to collect the information of correct PAN Account Number of employees of the Zone which also involves the payment of class- III IV staff and also to collect the information of correct Permanent Account numbers of numerous contractors for the said returns pertains to last Quarter ending the financial year 2010-11 from various divisions namely CWGD- 1,2,3,4,5,6,7,8,9, CWG Electrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 200 - 89 289 Financial Year 2010-11 Form 26Q Q1 Q2 Q3 Q4 Total Default Due date of filing of return - 15.10.2010 15.01.2011 15.05.2011 Date of filing of return - 31.05.2011 27.01.2011 23.07.2011 Delay in No. of days - 594 12 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 mostly staff including concerned Dealing Assistant. Cashier, AAO Sr. A.O. and Dy. CAO have been transferred and all new staff/offers were posted in CAU/(CWG), due to which, the said quarterly Returns were submitted on 03.05.2011 and 31.05.2012 respectively. ii). The Quarterly Returns of 26Q.3Q with due of 15.01.2011 were submitted on 27.01.2011 due to reason that some verification and correction of said quarterly return was submitted on 27.01.2011. iii). Quarterly Returns of last quarter, i.e., 24Q.4Q and Quarterly Returns of 26Q.4Q with due date of 15.05.2011 and 23.07.2011 respectively because it was time consuming job to collect the information of correct Permanent Account Number of numerous employees of the Zone which also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not constitute a reasonable cause. Accordingly, he confirmed the levy of penalty. 4. The ld. Counsel for the assessee submitted before us that though there is delay in filing the TDS statements for various quarters, but the said delay was not deliberate one or negligence of the assessee, but it was on account of change/lack of staff and non-availability of correct PANs. The ld. Counsel submitted that even though there was delay in filing the TDS statements, all the TDS deducted from the deductees has been deposited to the Central Government account and therefore, there was no loss to the Revenue. Thus, for a mere technical breach, penalty should not be levied. It was further submitted that when the assessee had deposited the TDS amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not applicable in the present case, as there is no reasonable cause with the assessee for not complying with the TDS provisions in time. 6. After hearing the submissions of both the parties and perusing the material available on record, we observe that undisputedly, it is a fact on record that there is inordinate delay in filing the TDS statement in respect of 2nd and 4th quarter in filing Form 24Q and also in filing the TDS statement for Q2, Q3 and Q4. There is delay of 289 days in filing Form 24Q and 675 days in filing form No. 26Q. On perusal of the details of filing of TDS statement, it is seen that the delay is substantial ranging for almost more than one year. We are not inclined to subscribe the plea of the assessee that once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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