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2015 (5) TMI 758
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....A) has committed serious error in not quashing the penalty order imposed by the learned Joint Commissioner of Income-tax (TDS), Bhubaneswar which is per se illegal, arbitrary, without jurisdiction, contrary to the provisions of the Act and has been made in gross violation to the principles of natural justice. 2. That, the learned CIT (A) has committed serious error in not quashing the penalty order as the order passed by the learned Joint Commissioner of income-tax (TDS), Bhubaneswar u/s 272A(2)(K) of the Income-tax Act, 1961 (hereinafter referred as 'the Act') is against the law and contrary to the evidence on record for which the said order is liable to be quashed. 3. That, the learned CIT (A) has committed serious error in ....
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....010-11 & in A.Y. 2011-12 the delay of 2248 days. Therefore, the JCIT has levied the Penalty of Rs. 95,915/- for the A.Y. 2010-11 and Rs. 96,902/- for the A.Y. 2011-12 by following tables:- Form Type Quarter Due date Date of filing Delay in days Amount of TDS Involved Amount of Penalty 24Q 1 st 15.7.2009 31.5.2012 1050 0 0 24Q 2 nd 15.10.2009 -do- 958 2,519 2,519 24Q 3 rd 15.1.2010 -do- 866 0 0 24Q 4th 15.5.2010 -do- 746 0 0 26Q 1 st 15.7.2009 29.1.2012 928 0 0 26Q 2 nd 15.10.2009 -do- 836 17,609 17,609 26O 3 rd 15.1.2010 -do- 744 16,487 16,487 26Q 4th 30.6.2010 -d....
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....he order of the Ld. CIT(A). 7. We have heard the contentions of the rival parties at length. We do find that the penalty so levied by the AO and confirmed by the learned CIT(A) appears to be leaning more on holding assessee in default for such penalty as a mechanical/ automatic levy insofar as it is the Department itself, who has insisted the e-filing of such returns as late as making the assessee literate about the data to be uploaded on the basis of tax deducted at source already given credit to by the I.T. Department on the basis of TDS certificates furnished by the assessee namely the deductee. The bonafide is established beyond doubt when the very fact that the quarterly returns for more than four quarters and less than eight quarte....
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.... particular date for calculating number of days the default continues. We are unable to consider the proposition of the learned DR insofar as the Department itself was handicapped as the bonafide of the assessee has been established in the negative way as they would have filed the hard-copy of the quarterly statements which the Department refused to acknowledge. Therefore, the computer generated number for acknowledging such receipt of such statements was not in the hands of the assessee insofar as the generation of that number would have never occurred till such time the PANs and the information available on AS-26 would have been tallied by the computer system itself. We have been submitted that it was not the case that the assessee was in....
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....lafide on the part of the assessee in the matter of compliance and the delay was due to reasonable cause, the default being beyond the control of the assessee deductor. It is at best a technical or venial breach of the provisions of the act or where the breach flows from a bonafide belief that the assessee is not liable to act in the manner prescribed by the statute. The penalty u/s 272 (A)(2) cannot be levied in a routine manner. Law is well settled that a bonafide breach cannot lead to a penalty u/s. 272(A) [Hindustan Steel Ltd. Vs. State of Orissa (1972) 83 ITR 26 (SC)]. In the present case of the assessee, either Government bodies or aided by Govt., are public office and since the tax deduction and payment are made by treasury and there....