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AO to Re-evaluate Penalty u/s 272A(2)(k) Due to Delayed PAN Submission by Deductees, Affecting TDS Filing.

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....Penalty u/s 272A(2)(k) - there was a delay on the part of the concerned deductees to furnish their PAN details and the same constituted a reasonable cause which prevented the assessees from filing the relevant TDS returns within the stipulated time - AO to re-adjudicate the issue - AT....

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