https://www.taxtmi.com/caselaws?id=263512 The Income Tax Appellate Tribunal (ITAT) partially allowed the Revenue's appeals, overturning the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to cancel penalties imposed under section 272A(2)(k) on government organizations for late filing of TDS returns. ITAT found the reasons provided for the delays, such as obtaining PAN details, insufficient. The case was remanded to the Assessing Officer for a fresh decision on penalties, emphasizing the technical nature of TDS return filing and the requirement to substantiate reasonable causes for delays. en-us Wed, 12 Aug 2015 00:00:00 +0530 Fri, 04 Sep 2015 07:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263512 The Income Tax Appellate Tribunal (ITAT) partially allowed the Revenue's appeals, overturning the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision to cancel penalties imposed under section 272A(2)(k) on government organizations for late filing of TDS returns. ITAT found the reasons provided for the delays, such as obtaining PAN details, insufficient. The case was remanded to the Assessing Officer for a fresh decision on penalties, emphasizing the technical nature of TDS return filing and the requirement to substantiate reasonable causes for delays. Case-Laws Income Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263512