https://www.taxtmi.com/caselaws?id=369063 The ITAT Delhi allowed the appeal filed by the assessee against penalties imposed for late filing of e-TDS returns for AY 2010-11 under section 272A(2)(K). The ITAT noted genuine difficulties faced by the assessee due to the transition to e-filing, leading to delays. Citing technological glitches and precedents, the ITAT held that no penalty should be imposed for such delays. Consequently, the penalties imposed by the AO and upheld by the CIT-A were deleted, granting relief to the assessee. en-us Tue, 16 Oct 2018 00:00:00 +0530 Sat, 20 Oct 2018 09:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369063 The ITAT Delhi allowed the appeal filed by the assessee against penalties imposed for late filing of e-TDS returns for AY 2010-11 under section 272A(2)(K). The ITAT noted genuine difficulties faced by the assessee due to the transition to e-filing, leading to delays. Citing technological glitches and precedents, the ITAT held that no penalty should be imposed for such delays. Consequently, the penalties imposed by the AO and upheld by the CIT-A were deleted, granting relief to the assessee. Case-Laws Income Tax Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369063