https://www.taxtmi.com/caselaws?id=56701 The tribunal upheld penalties imposed under s. 272A of the IT Act, 1961 for failure to file annual returns of tax deducted at source on time for multiple branches. It found that separate penalty orders for each branch were unwarranted and upheld penalties based on total filing time, not branch-wise. The tribunal dismissed some appeals, emphasizing that being busy with audit preparations did not constitute a reasonable cause for the delay, citing the Hindustan Steel case on technical defaults not exempting from penalties. en-us Fri, 31 Oct 1980 00:00:00 +0530 Mon, 06 Dec 2010 13:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56701 The tribunal upheld penalties imposed under s. 272A of the IT Act, 1961 for failure to file annual returns of tax deducted at source on time for multiple branches. It found that separate penalty orders for each branch were unwarranted and upheld penalties based on total filing time, not branch-wise. The tribunal dismissed some appeals, emphasizing that being busy with audit preparations did not constitute a reasonable cause for the delay, citing the Hindustan Steel case on technical defaults not exempting from penalties. Case-Laws Income Tax Fri, 31 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56701