https://www.taxtmi.com/caselaws?id=343963 The Tribunal allowed the assessee's appeal, deleting the penalty imposed under Section 272A(2)(K) for delayed filing of quarterly e-TDS returns. The Tribunal recognized the challenges faced by the assessee in collecting PANs due to changes in filing requirements and acknowledged that taxes were deducted and deposited without causing any loss to the Revenue. It concluded that there was a reasonable cause for the delay, emphasizing the lack of willful negligence. The decision was pronounced on 24/05/2017. en-us Wed, 24 May 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343963 The Tribunal allowed the assessee's appeal, deleting the penalty imposed under Section 272A(2)(K) for delayed filing of quarterly e-TDS returns. The Tribunal recognized the challenges faced by the assessee in collecting PANs due to changes in filing requirements and acknowledged that taxes were deducted and deposited without causing any loss to the Revenue. It concluded that there was a reasonable cause for the delay, emphasizing the lack of willful negligence. The decision was pronounced on 24/05/2017. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343963