Penalty for Late e-TDS Filing u/s 272A(2)(k) Upheld; Staffing Issues Not Justified for Delay.

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....Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay - levy of penalty confirmed.....