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    <title>Penalty for Late TDS Returns Filing u/s 272A(2)(k) Removed Due to E-Filing Transition Challenges.</title>
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    <description>Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in initial stage of switchover from manual to e-filing system of TDS returns - Penalty deleted.</description>
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      <description>Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in initial stage of switchover from manual to e-filing system of TDS returns - Penalty deleted.</description>
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