Penalty u/s 272A(2)(k) for TDS Return Filing Deemed Unjustified Due to Lack of Default or Intent.

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....Penalty u/s 272A(2)(k) – since the tax deduction and payment are made by treasury and there is undisputedly no default - There arises no reason for non-filing of TDS return with an intentional act or willful act to attract a quasi-criminal, imposition of penalty - AT....