https://www.taxtmi.com/caselaws?id=796410 Penalty for delayed filing of TDS returns was considered unsustainable where proceedings were initiated nine years after the returns were filed and no order had determined default under sections 201(1) or 201(1A). Applying coordinate-bench precedent on materially similar facts, the Tribunal treated the absence of a default-determination order and the inordinate delay as rendering the penalty illegal. The penalty was therefore set aside in favour of the assessee. en-us Thu, 30 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796410 Penalty for delayed filing of TDS returns was considered unsustainable where proceedings were initiated nine years after the returns were filed and no order had determined default under sections 201(1) or 201(1A). Applying coordinate-bench precedent on materially similar facts, the Tribunal treated the absence of a default-determination order and the inordinate delay as rendering the penalty illegal. The penalty was therefore set aside in favour of the assessee. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796410