Penalty u/s 272B Not Levied Due to Reasonable Cause for Non-Compliance with PAN Quoting in e-TDS Statements.

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....Penalty u/s 272B of the Act – Failure to comply section 139A - Default in quoting of PAN numbers of the deductees in the e-TDS quarterly statement - There was reasonable cause justifying non levy of penalty u/s 272B - AT....