No Penalty Imposed for Late e-TDS/e-TCS Returns Due to Reasonable Cause Shown u/s 272A(2)(k).

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....Levy of penalty u/s 272A(2)(k) - failure to deliver or cause to deliver a copy of the statement (e-TDS return and e-TCS return) within the time - assessee had a reasonable cause for failure to comply with the provisions of Law. - No penalty.....