https://www.taxtmi.com/caselaws?id=71643 The tribunal found in favor of the appellant, a Semi-Government Undertaking Board, in an appeal against the levy of a penalty under section 272A(2)(g) of the Income-tax Act for the assessment year 1989-90. The delay in issuing tax deduction certificates was deemed justified due to ignorance of the law, administrative challenges, and lack of resources in the appellant's small town office. The tribunal considered the penalty imposed disproportionate and unwarranted, leading to the cancellation of the penalty and allowing the appeal. The revenue's cross-objection was dismissed accordingly. en-us Thu, 30 Sep 1993 00:00:00 +0530 Tue, 26 Apr 2011 12:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71643 The tribunal found in favor of the appellant, a Semi-Government Undertaking Board, in an appeal against the levy of a penalty under section 272A(2)(g) of the Income-tax Act for the assessment year 1989-90. The delay in issuing tax deduction certificates was deemed justified due to ignorance of the law, administrative challenges, and lack of resources in the appellant's small town office. The tribunal considered the penalty imposed disproportionate and unwarranted, leading to the cancellation of the penalty and allowing the appeal. The revenue's cross-objection was dismissed accordingly. Case-Laws Income Tax Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71643