No Penalty for Delayed e-TDS Quarterly Return Filing Due to Reasonable Cause, Not Willful Negligence or Malafide Intent.

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....Delayed filing of the e-TDS quarterly return - There is neither any willful negligence nor any malafide 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 - no penalty - AT....