2014 (9) TMI 930

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....a Shah ORDER Joginder Singh (Judicial Member).- This appeal is by the Revenue challenging the impugned order dated September 1, 2010, passed by the learned first appellate authority. The only effective argument advanced by Shri Jeevan Lavadiya-ld. DR is that the ld. CIT(A) wrongly granted relief to the assessee and further erred in concluding that due to unawareness of technical applicati....

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....section 272A(2)(c) of the Income-tax Act, 1961, passed by the Additional Commissioner of Income-tax (TDS), Range-2, Mumbai. Admittedly, the delay in filing the quarterly returns is not disputed. The filing of return was delayed because the appellant's staff was not familiar with the new electronic e-TDS system. I find that the delay in this case was mainly due to unawareness of technical appli....

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....S return is considered. I also find that despite these difficulties the quarterly TDS returns were filed by the appellant himself voluntarily. There were not filed in response to any notice issue for filing by the Department. I also find that no revenue loss having caused to the Department. Evidently the reasons explained for delay are found to be acceptable in terms of section 272A(2)(c) of the I....

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....s duly deposited in the Government exchequer and there is no loss to the Revenue. The year under consideration was the first year of submitting TDS statement in electronic form for the corporate assessee which was made mandatory. It is also a fact that at that time every corporate assessee faced almost similar difficulty, thus, on this technical default no penalty should be imposed. Another fact w....