TMI Blog2021 (3) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... 26Q for these assessment years. It is pertinent to note that the assessee has duly deduct TDS and also deposited the same in the Government account within the prescribed due date and the default on the part of the assessee is only on account of submitting the quarterly TDS statements within the prescribed due date. The assessee has explained the cause of default as unawareness of the concerned staff of the office of the assessee whereas the salary is a regular payment to the employees and deduction of TDS and deposit of the same to the account of the Government is a regular practice followed by all the offices, but the TDS on other than the salary payment is depending upon the instance of payment or credit and therefore is not a regular pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited within time but the delay in filing the Statutory Returns was unintentional. The Ld. Commissioner of Income Tax (Appeals) has without considering facts circumstances proceeded to confirm this Penalty of ₹ 1,66,700/- U/s 272 (A) (2)(k)/274 r.w.s. 200 (3) of the I.T. Act, 1961. 3. The assessee is the responsible Officer for deducting TDS u/s 192 to 196 (D) and depositing the same to the Government account as per the provisions of section 200 (3) of the Income Tax Act. The assessee is also required to submit/deliver the quarterly TDS statements in Form No. 24Q, 26Q or 27Q as case may be within the due date as specified in rule 31A of the Income Tax Rules. For the financial year 2007-08 to 2010-11 relevant to the A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the matter for to the record of the Ld. CIT (A). 4. The Ld. AR of the assessee has submitted that the assessee has duly submitted/filed the quarterly statements in Form No. 24Q in respect of TDS deducted u/s 192 of the Income Tax Act however, due to unawareness of the office staff of the assessee the quarterly TDS statements in Form No. 26Q could not be filed for all these assessment years. The delay/default for filing the TDS statements in Form No. 26Q was attributable to the ignorance of law on the part of the concerned staff of the office of the assessee, who was frequently transferred. The Ld. AR has further submitted that the delay in submitting the quarterly statements in Form No. 26Q is neither willful nor unintentionally bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment account as well as deliver the quarterly statements of TDS in Form No. 24Q, 26Q and 27Q as case may be within the due date prescribed. The assessee has duly submitted the quarterly statement in Form No. 24Q in respect of the TDS from the salary of the employees. However, the assessee has not submitted the quarterly statements in respect of TDS deducted from the payments other than the salary which shows that it is a gross negligence on the part of the assessee and not unawareness of the law requiring the assessee to submit the statements. He relied upon the orders of the authorities below and submitted that the assessee is negligent and has not explained reasonable cause for such a default in submitting the statements. 6. I have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mt 15.07.2010 05.09.2011 10.12.2015 ₹ 30/- 15.10.2010 05.09.2011 10.12.2015 ₹ 30/- 15.01.2011 05.09.2011 10.12.2015 ₹ 230/- 31.05.2011 05.09.2011 10.12.2015 ₹ 70/- 7. There is no dispute that the assessee has been submitting the quarterly TDS statements in Form No. 24Q regularly without any default or delay however, only in respect of the TDS deducted from the payment other than salary, the assessee has filed to submit the quarterly statement in Form No. 26Q for these assessment years. It is pertinent to note that the assesse has duly deduct TDS and also deposited the same in the Government account within the prescribed due dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing the statements in the subsequent assessment years. This is known truth that there are infrastructural problems relating to internet, man power etc. Electricity is not continuous available in the said locations. Considering the facts of the present case, we are of the opinion this is not a fit case levy of penalty in these two appeals. Accordingly, ground raised by the assessee in all these appeals are allowed. 8. Therefore, the reasonable cause of ignorance of technical knowledge lack of infrastructure and the first time default on the part of the assessee was accepted by the Tribunal as a reasonable cause. The provisions of section 273B provides that no penalty shall be imposable on a person or the assessee inter alia u/s 272A (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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