https://www.taxtmi.com/caselaws?id=385863 The appeal challenged the penalty imposed under section 271C for the assessment year 2017-18, focusing on jurisdiction, legality, and sustainability. The analysis considered the absence of default for initiating penalty proceedings and the interpretation of provisions related to payment of external development charges without TDS deduction. The case assessed the reasonable cause for non-deduction of TDS, relying on a bonafide belief supported by a government clarification. The impact of a CBDT clarification and comparison with similar cases, like RPS Infrastructure Ltd. vs. ACIT, were crucial in ultimately deleting the penalty under section 271C. en-us Wed, 11 Sep 2019 00:00:00 +0530 Sun, 15 Sep 2019 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385863 The appeal challenged the penalty imposed under section 271C for the assessment year 2017-18, focusing on jurisdiction, legality, and sustainability. The analysis considered the absence of default for initiating penalty proceedings and the interpretation of provisions related to payment of external development charges without TDS deduction. The case assessed the reasonable cause for non-deduction of TDS, relying on a bonafide belief supported by a government clarification. The impact of a CBDT clarification and comparison with similar cases, like RPS Infrastructure Ltd. vs. ACIT, were crucial in ultimately deleting the penalty under section 271C. Case-Laws Income Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385863