https://www.taxtmi.com/highlights?id=59076 Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time - There is only a mere procedural delay of electronically filing its TDS returns. In our considered opinion, no penalty could be levied for a mere technical venial breach on the part of the assessee. - AT en-us Fri, 06 Aug 2021 09:13:07 +0530 Fri, 06 Aug 2021 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59076 Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time - There is only a mere procedural delay of electronically filing its TDS returns. In our considered opinion, no penalty could be levied for a mere technical venial breach on the part of the assessee. - AT Highlights Income Tax Fri, 06 Aug 2021 09:13:07 +0530 https://www.taxtmi.com/highlights?id=59076