https://www.taxtmi.com/caselaws?id=415680 The Tribunal allowed the appeal filed by the assessee, directing the Additional Commissioner of Income Tax (TDS) to delete the penalty imposed under Section 272A(2)(k) of the Income Tax Act, 1961. The Tribunal recognized the reasonable causes for the delay in filing TDS returns, including financial and health hardships faced by the assessee, and the double payment of TDS. It concluded that the penalty was unjustified, noting the lack of malafide intention and the difficulties in compliance faced by the assessee. en-us Fri, 12 Nov 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415680 The Tribunal allowed the appeal filed by the assessee, directing the Additional Commissioner of Income Tax (TDS) to delete the penalty imposed under Section 272A(2)(k) of the Income Tax Act, 1961. The Tribunal recognized the reasonable causes for the delay in filing TDS returns, including financial and health hardships faced by the assessee, and the double payment of TDS. It concluded that the penalty was unjustified, noting the lack of malafide intention and the difficulties in compliance faced by the assessee. Case-Laws Income Tax Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415680