https://www.taxtmi.com/caselaws?id=344065 Penalty for delayed filing of quarterly TDS statements was held not leviable where the assessee could not upload the returns on time because PAN particulars of deductees were unavailable. The delay was treated as a technical breach supported by reasonable cause, with no finding of mala fide intent or wilful negligence. As penalty provisions of a quasi-criminal character do not operate mechanically, section 272A(2)(k) could not be applied in the circumstances, and deletion of the penalty was justified. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 05 Jun 2017 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344065 Penalty for delayed filing of quarterly TDS statements was held not leviable where the assessee could not upload the returns on time because PAN particulars of deductees were unavailable. The delay was treated as a technical breach supported by reasonable cause, with no finding of mala fide intent or wilful negligence. As penalty provisions of a quasi-criminal character do not operate mechanically, section 272A(2)(k) could not be applied in the circumstances, and deletion of the penalty was justified. Case-Laws Income Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344065