Delayed e-TDS return filing liability: tax payment does not excuse late filing, so statutory penalty sustained and appeal dismissed.

Penalty for delayed filing of e-TDS returns is applied where statutory due dates were missed even though tax was deposited before filing; the legal principle applied is that payment of tax does not cure failure to file within the prescribed period and quantified days of delay establish liability. The appellate record lacked material showing timely filing or sufficient justification to negate penalty, and therefore the statutory penalty under the Income-tax Act for late e-TDS filing was sustained and the appeal rejected in favour of the revenue.

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Issues: Whether the penalty imposed under Section 272A(2)(k) of the Income-tax Act, 1961 for delayed filing of e-TDS returns is liable to be sustained where tax was deposited before filing.

Analysis: The Tribunal examined the record and the appellate orders to determine if the assessee had complied with the statutory due dates for filing e-TDS returns for the relevant quarters of financial year 2009-10. The factual finding recorded by the authorities was that e-TDS returns were filed substantially after the prescribed due dates, resulting in quantified days of delay for each quarter. The appeal record did not contain material establishing timely filing within the statutory period or sufficient justification to negate liability for the statutory penalty under Section 272A(2)(k) despite payment of tax amounts.

Conclusion: Penalty under Section 272A(2)(k) of the Income-tax Act, 1961 for delayed filing of e-TDS returns is upheld and the appeal is dismissed - in favour of Revenue.

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