https://www.taxtmi.com/caselaws?id=361672 The Tribunal allowed the appeal, concluding that the assessee had reasonable cause for the delay in filing e-TDS returns due to technical challenges. The penalty under section 272A(2)(k) was deleted, emphasizing the applicability of section 273B for cases of reasonable cause. The Assessing Officer was directed to adjust penalties, restricting them to the first quarter only and eliminating penalties for overlapping defaults. The order was pronounced on June 5, 2018. en-us Tue, 05 Jun 2018 00:00:00 +0530 Mon, 11 Jun 2018 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361672 The Tribunal allowed the appeal, concluding that the assessee had reasonable cause for the delay in filing e-TDS returns due to technical challenges. The penalty under section 272A(2)(k) was deleted, emphasizing the applicability of section 273B for cases of reasonable cause. The Assessing Officer was directed to adjust penalties, restricting them to the first quarter only and eliminating penalties for overlapping defaults. The order was pronounced on June 5, 2018. Case-Laws Income Tax Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361672