TaxTMI 
TaxTMI 
2021 (2) TMI 214
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....No. Periodicity Due Date Date of filing Delay(Days) 31010100247615 26Q Q1 15-Jul-11 22-Aug-12 404 31010100247626 26Q Q2 15-Oct-11 22-Aug-12 312 31010100247630 26Q Q3 15-Jan-12 22-Aug-12 220 31010100247641 26Q Q4 15-May-12 22-Aug-12 99 21000100277413 27EQ Q1 15-Jul-11 10-Aug-12 392 21000100277424 27EQ Q2 15-Oct-11 10-Aug-12 300 21000100277435 27EQ Q3 15-Jan-12 10-Aug-12 208 21000100277446 27EQ Q4 15-May-12 10-Aug-12 87 3. Accordingly, the appellant was called upon to show-cause why penalty u/s. 272A(2)(k) of the Act should not be imposed. In response to the said show-cause notice, it is submitted that the delay in preparation and delivery to the prescribed authorities if the prescribed form is caused on account of non-availability of the details such as PAN, address further valid tee of challans paid, Generation of CSI file etc.. The TDS authorities not being satisfied by the said explanation had levied a penalty of Rs. 1,08,600/- by holding that it is not mere technical breach of law vide order dated 09.05.2014. 4. Being a....
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....cord. The only issue involved in the present appeal relates to the levy of penalty u/s. 272A(2)(k) of the Act. The provisions of clause (k) of sub-section (2) of section 272A provides that a penalty of one hundred rupee for every day shall be levied in case the assessee fails to deliver or cause to be delivered a copy of the statement within the time specified under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. In the present case, we are concerned about the failure envisaged under sub-section (3) of section 200 of the Act. For better understanding of the issue on hand, it is relevant to extract the provisions of sub-section (1) and sub-section (3) of section 200 of the Act, which read as under:- "Duty of person deducting tax. 200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. ......... (3) Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case m....
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.... to in clause (k), if such failure relates to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 10. In the present case, the delay in preparation and filing the prescribed returns is only in four cases where the tax was paid to the credit of the Central Government on 01.08.2012 and the prescribed returns were filed on 22.08.2012. The provisions of Sub-Rule (2) of Rule 31A of the Rules prescribed that the statement of deduction of tax shall be furnished by last day of succeeding month of preceding quarter. For better understanding, the relevant Rules are extracted as under:- "[Statement of deduction of tax under sub-section (3) of section 200. 31A. (1) ........ [(2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table: Table Sl. No. Dat....
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....sue a certificate to the effect that tax has been paid in the manner prescribed in s. 203 and if there is a violation on the part of the said person in issuing the certificate to the effect that tax has been deducted within the given period or for violation of any other specific conditions prescribed therein, he would render himself open for imposition of penalty for non-compliance of the aforesaid provisions of s. 203. 13. Likewise under s. 206, if the tax is deducted at source, the prescribed person who is responsible for deducting the tax, has to furnish the prescribed returns to the prescribed IT authority within the prescribed time and failure in doing so or non-compliance of any other conditions of the provisions of s. 206 would attract the penal provisions of imposition of penalty. 14. Sec. 206 has the heading 'Persons deducting tax to furnish prescribed returns', which means that the provisions contained therein are applicable to the persons making deduction of the tax. The person responsible for deducting tax would consequently mean the person who has actually deducted the tax. The said provision, therefore, cannot be made applicable in a case whe....