https://www.taxtmi.com/caselaws?id=408608 The Tribunal directed the AO to delete the penalty imposed under section 272A(2)(k) considering the facts and circumstances of the case. The appeal of the assessee was allowed, emphasizing that the delay in filing TDS statements was a minor technical breach with no loss to the exchequer. en-us Fri, 11 Jun 2021 00:00:00 +0530 Wed, 16 Jun 2021 10:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408608 The Tribunal directed the AO to delete the penalty imposed under section 272A(2)(k) considering the facts and circumstances of the case. The appeal of the assessee was allowed, emphasizing that the delay in filing TDS statements was a minor technical breach with no loss to the exchequer. Case-Laws Income Tax Fri, 11 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408608