https://www.taxtmi.com/caselaws?id=368004 The ITAT Chandigarh allowed the appeal, ruling that no penalty under section 272A(2)(k) was leviable due to the reasonable cause shown by the assessee. The tribunal found that the delay in filing the TDS returns was not due to contumacious conduct but rather a genuine misunderstanding regarding TDS responsibilities. The penalty was directed to be deleted, and the appeal of the assessee was allowed. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368004 The ITAT Chandigarh allowed the appeal, ruling that no penalty under section 272A(2)(k) was leviable due to the reasonable cause shown by the assessee. The tribunal found that the delay in filing the TDS returns was not due to contumacious conduct but rather a genuine misunderstanding regarding TDS responsibilities. The penalty was directed to be deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368004