Penalty for Late TDS Filing Reversed Due to Reasonable Cause; Section 272A(2)(k) Penalty Deleted by Assessing Officer.

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....Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing of TDS statements / returns - reasonable cause - assessee is not liable to levy of penalty under section 272A(2)(k) of the Act. AO is directed to delete the same - AT....