https://www.taxtmi.com/caselaws?id=280174 The Appellate Tribunal overturned the penalty imposed on the Assessee for late filing of quarterly returns for the Financial Year (F.Y.) 2005-06. The Tribunal considered the delay reasonable due to the introduction of new e-TDS return filing procedures and the shift to quarterly returns that caused initial staff unfamiliarity. Consequently, the Tribunal found the penalty deletion justified, ruling in favor of the Assessee. The decision was pronounced on 11.07.2018. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 23 Apr 2019 21:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280174 The Appellate Tribunal overturned the penalty imposed on the Assessee for late filing of quarterly returns for the Financial Year (F.Y.) 2005-06. The Tribunal considered the delay reasonable due to the introduction of new e-TDS return filing procedures and the shift to quarterly returns that caused initial staff unfamiliarity. Consequently, the Tribunal found the penalty deletion justified, ruling in favor of the Assessee. The decision was pronounced on 11.07.2018. Case-Laws Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280174