Penalty u/s 272A(2)(k) Challenged Due to Reasonable Delay in Uploading TDS Statement Caused by Missing PANs.

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....Levy of penalty u/s 272A(2)(k) - assessee could not upload the quarterly statement in respect of the tax deducted at source - in respect of those deductees whose PAN is not available with the assessee, there was a reasonable cause for the delay in uploading the quarterly statement as required under the scheme of the Income-tax Act, 1961. - AT....