https://www.taxtmi.com/caselaws?id=398973 The Appellant failed to file TDS returns on time, leading to penalty proceedings under section 272A(2)(k). The Appellant cited the managing director's ill-health for delays in TDS deposit. The Ld.AO imposed penalties based on delay duration. The Ld.CIT(A) upheld penalties stressing timely TDS submissions. The Appellant attributed delays to accountant unavailability. The ITAT partially allowed appeals, directing penalties from TDS deposit date. en-us Mon, 27 Jul 2020 00:00:00 +0530 Tue, 29 Sep 2020 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398973 The Appellant failed to file TDS returns on time, leading to penalty proceedings under section 272A(2)(k). The Appellant cited the managing director's ill-health for delays in TDS deposit. The Ld.AO imposed penalties based on delay duration. The Ld.CIT(A) upheld penalties stressing timely TDS submissions. The Appellant attributed delays to accountant unavailability. The ITAT partially allowed appeals, directing penalties from TDS deposit date. Case-Laws Income Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398973