https://www.taxtmi.com/caselaws?id=259879 The Tribunal found that the penalties imposed on the assessee were unjust as they were mechanical and did not consider the reasonable cause for the delay in filing e-TDS returns. The penalties under Section 272A(2)(k) for the respective Assessment Years were cancelled, acknowledging the unintentional delay caused by external service providers and technical challenges. The Tribunal emphasized that penalties should not be imposed routinely and must account for bona fide reasons for delays. Consequently, both appeals were allowed, and the penalties were revoked. en-us Fri, 13 Mar 2015 00:00:00 +0530 Mon, 25 May 2015 08:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259879 The Tribunal found that the penalties imposed on the assessee were unjust as they were mechanical and did not consider the reasonable cause for the delay in filing e-TDS returns. The penalties under Section 272A(2)(k) for the respective Assessment Years were cancelled, acknowledging the unintentional delay caused by external service providers and technical challenges. The Tribunal emphasized that penalties should not be imposed routinely and must account for bona fide reasons for delays. Consequently, both appeals were allowed, and the penalties were revoked. Case-Laws Income Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259879