https://www.taxtmi.com/caselaws?id=800216 Section 271H(1)(a) applies to delayed filing of quarterly TDS statements, while Section 271H(2) permits a penalty within a statutory minimum-to-maximum range. Maximum penalty should not be imposed mechanically where deducted tax has been deposited, deductees' tax credits are regularised after filing, and the delay causes no revenue loss. In the circumstances of a Government educational institution, these factors supported reduction of the penalty from the maximum to the statutory minimum for each delayed quarterly statement. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800216 Section 271H(1)(a) applies to delayed filing of quarterly TDS statements, while Section 271H(2) permits a penalty within a statutory minimum-to-maximum range. Maximum penalty should not be imposed mechanically where deducted tax has been deposited, deductees' tax credits are regularised after filing, and the delay causes no revenue loss. In the circumstances of a Government educational institution, these factors supported reduction of the penalty from the maximum to the statutory minimum for each delayed quarterly statement. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800216