https://www.taxtmi.com/caselaws?id=381653 The ITAT ruled in favor of the assessee, directing the Assessing Officer to delete the penalty imposed under section 272A(2)(k) of the Income Tax Act for delay in filing TDS returns. The ITAT emphasized that penalties should not be imposed for unintentional delays or technical breaches when there is a reasonable cause for the delay, such as the non-receipt of PAN numbers in this case. The decision was based on legal principles and previous court rulings supporting leniency in penalties for genuine reasons causing delays in compliance. en-us Fri, 31 May 2019 00:00:00 +0530 Sun, 16 Jun 2019 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381653 The ITAT ruled in favor of the assessee, directing the Assessing Officer to delete the penalty imposed under section 272A(2)(k) of the Income Tax Act for delay in filing TDS returns. The ITAT emphasized that penalties should not be imposed for unintentional delays or technical breaches when there is a reasonable cause for the delay, such as the non-receipt of PAN numbers in this case. The decision was based on legal principles and previous court rulings supporting leniency in penalties for genuine reasons causing delays in compliance. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381653