https://www.taxtmi.com/caselaws?id=787949 Penalty for delayed filing of e-TDS returns is applied where statutory due dates were missed even though tax was deposited before filing; the legal principle applied is that payment of tax does not cure failure to file within the prescribed period and quantified days of delay establish liability. The appellate record lacked material showing timely filing or sufficient justification to negate penalty, and therefore the statutory penalty under the Income-tax Act for late e-TDS filing was sustained and the appeal rejected in favour of the revenue. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787949 Penalty for delayed filing of e-TDS returns is applied where statutory due dates were missed even though tax was deposited before filing; the legal principle applied is that payment of tax does not cure failure to file within the prescribed period and quantified days of delay establish liability. The appellate record lacked material showing timely filing or sufficient justification to negate penalty, and therefore the statutory penalty under the Income-tax Act for late e-TDS filing was sustained and the appeal rejected in favour of the revenue. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787949