Court Finds No Penalty for Technical Breach in TDS Returns Due to Reasonable Cause u/s 273B.

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....Failure to obtain PAN and Quote PAN of deductees as provided u/s 139-A(5B) - TDS returns / certificates - Penalty u/s 272B - Relied u/s 273B - There is no revenue loss and mere technical breach, clearly satisfies the test of reasonable cause under section 273B of the Act - HC....