https://www.taxtmi.com/caselaws?id=354748 The Tribunal allowed the appeal, holding that the assessee had reasonable cause for the delay in filing e-TDS returns due to new e-filing requirements in the assessment year. The penalty under section 272A(2)(k) was deemed unjustified, and the Assessing Officer was directed to delete it. The decision aligned with precedents emphasizing no penalty imposition in cases of no revenue loss and delays due to reasonable causes. en-us Thu, 25 Jan 2018 00:00:00 +0530 Sat, 03 Feb 2018 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354748 The Tribunal allowed the appeal, holding that the assessee had reasonable cause for the delay in filing e-TDS returns due to new e-filing requirements in the assessment year. The penalty under section 272A(2)(k) was deemed unjustified, and the Assessing Officer was directed to delete it. The decision aligned with precedents emphasizing no penalty imposition in cases of no revenue loss and delays due to reasonable causes. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354748