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of <h1>No Penalty for Late Quarterly TDS Filing Under Section 200(3) and Rule 31A Due to Technical Lapse</h1> <h3>Soil & Water Conservation Department Versus JCIT (TDS), Range, Nashik</h3> Soil & Water Conservation Department Versus JCIT (TDS), Range, Nashik - TMI The Appellate Tribunal (ITAT Pune) addressed an appeal by a Government of Maharashtra department against a penalty imposed under section 272A(2)(k) read with section 200(3) of the Income-tax Act for failure to file Quarterly TDS statements within the prescribed time under Rule 31A. The penalty of Rs.1,08,100/- was confirmed by the National Faceless Appeal Centre (NFAC). The Tribunal noted that no loss or prejudice was caused to the Revenue due to the procedural lapse. The appellant's explanation-that the delay was due to difficulty in obtaining deductees' PANs-was found plausible and uncontradicted. Citing the Supreme Court in *Hindustan Steel Ltd. v. State of Orissa* (1972) 83 ITR 26 (SC) and the Gujarat High Court in *CIT v. Harsiddh Construction (P) Ltd.* (2000) 244 ITR 417, the Tribunal held that a mere technical or venial breach does not warrant penalty. Accordingly, the Tribunal held that the penalty was not sustainable and directed deletion of the penalty, allowing the appeal.
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