https://www.taxtmi.com/caselaws?id=278068 The Appellate Tribunal dismissed the appeal challenging the penalty under section 272A(2)(k) of the Income Tax Act for failure to file quarterly TDS returns on time. The Tribunal found that the assessee failed to provide a reasonable cause for the delay, as the consultant's absence due to travel was not adequately substantiated. The lack of evidence supporting the claim and the absence of alternative arrangements led to the dismissal of the appeal. The decision was upheld on July 23, 2015. en-us Thu, 23 Jul 2015 00:00:00 +0530 Tue, 08 Jan 2019 06:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278068 The Appellate Tribunal dismissed the appeal challenging the penalty under section 272A(2)(k) of the Income Tax Act for failure to file quarterly TDS returns on time. The Tribunal found that the assessee failed to provide a reasonable cause for the delay, as the consultant's absence due to travel was not adequately substantiated. The lack of evidence supporting the claim and the absence of alternative arrangements led to the dismissal of the appeal. The decision was upheld on July 23, 2015. Case-Laws Income Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278068