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    <title>Penalty Imposed for Delay in Filing TDS Returns u/s 272A(2)(k) Due to Unavailable Employee PANs.</title>
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    <description>Penalty u/s.272A(2)(k) - no reasonable explanation for huge delay in filing the TDS Returns i.e. 24Q and 26Q statements by assessee - The assessee cannot escape himself for non-filing quarterly TDS merely stating that the PAN of the employees are not available.</description>
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      <description>Penalty u/s.272A(2)(k) - no reasonable explanation for huge delay in filing the TDS Returns i.e. 24Q and 26Q statements by assessee - The assessee cannot escape himself for non-filing quarterly TDS merely stating that the PAN of the employees are not available.</description>
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