1997 (4) TMI 123

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....)(c) imposed by the AO as per his order dt. 30th April, 1990 and reduced to Rs. 23,000 from Rs. 26,100 by the CIT(A) as per order dt. 6th Sept., 1993. 2. We have heard the appellant's counsel as well as the Departmental Representative. The appellant's counsel has submitted that the appellant is a Govt. Federation. During the financial year relevant to asst. yr. 1989-90, it had to file statement....

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....from salary and not for TDS on contract receipts and, therefore, failure to file statement in Form No. 26 was under this bona fide belief. He further submitted that as soon as the appellant received letter from the ITO, TDS, it acted on the same and after collecting details from its various offices, spread all over the state, filed the statement on 30th April, 1990. He, therefore, submitted that t....

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....This fact has not been disputed even by the learned Departmental Representative. The only default is in furnishing statement of TDS in Form No. 26 which in view of appellant's explanation, is only a technical default, for which we are of the opinion that such a penal action is not justified, because the appellant default is purely of a technical or venial nature. In support of this conclusion, we ....