9911796707
TMI Blog2018 (6) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1961. Without considering the genuine reason for delay in filing e-TDS return , the genuine reason for delay in filing e- TDS return for delay in filing e-TDS return are as follows: The Quarterly returns of 24Q, Q2 and Quarterly returns of 26Q, Q2 with due date of 15.10.2010 were submitted on 03.05.2011 and 31.05.2012 respectively due to reason that DDA was assigned the prestigious /challenging job for organizing the Common Wealth Games,2010 which was completed in the month of October 2010. All the staff of DDA was over burdened with the responsibility to cope up the target of organizing the Common Wealth Games, 2010. It is further submitted that during the month of November, 2010 to February, 2011 mostly staff including concerned Deali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is also no loss of revenue as the tax due on all the payments has already been deducted and deposited in the treasury. Hence, the demand raised by the department is not justifiable and deposited in the Treasury. Hence the demand raised by the department is not justifiable. Therefore, it is requested to your honour to delete the demand raised by the department. 2. The brief facts of the case are that the assessee filed e-TDS return for F.Y. 2010-11 in Form No. 24Q and 26Q as per details given in the following table :- Form 24Q Q1 Q2 Q3 Q4 Total Default Due date of filing of return 15.10.2010 15.05.2010 Date of filing of return 03.05.2011 - 12.08.2011 Delay in No. of days - 200 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the month of October, 2010. All the staff of DDA was over burdened with the responsibility to cope up the target of organizing the Common Wealth Games-2010. It is further submitted that during the month of November, 2010 to February, 2011 mostly staff including concerned Dealing Assistant. Cashier, AAO Sr. A.O. and Dy. CAO have been transferred and all new staff/offers were posted in CAU/(CWG), due to which, the said quarterly Returns were submitted on 03.05.2011 and 31.05.2012 respectively. ii). The Quarterly Returns of 26Q.3Q with due of 15.01.2011 were submitted on 27.01.2011 due to reason that some verification and correction of said quarterly return was submitted on 27.01.2011. iii). Quarterly Returns of last quarter, i.e., 24Q. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the explanation of the assessee and he observed that the provisions contained u/s. 203 read with Rule 31A require strict compliance. Therefore, the plea of change/lack of staff and non-availability of correct PANs would not constitute a reasonable cause. Accordingly, he confirmed the levy of penalty. 4. The ld. Counsel for the assessee submitted before us that though there is delay in filing the TDS statements for various quarters, but the said delay was not deliberate one or negligence of the assessee, but it was on account of change/lack of staff and non-availability of correct PANs. The ld. Counsel submitted that even though there was delay in filing the TDS statements, all the TDS deducted from the deductees has been deposited to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and it should make strict compliance of law. Therefore, the authorities below have rightly imposed penalty against the assessee for non-compliance of TDS e-filing procedure. The case laws cited by the assessee are not applicable in the present case, as there is no reasonable cause with the assessee for not complying with the TDS provisions in time. 6. After hearing the submissions of both the parties and perusing the material available on record, we observe that undisputedly, it is a fact on record that there is inordinate delay in filing the TDS statement in respect of 2nd and 4th quarter in filing Form 24Q and also in filing the TDS statement for Q2, Q3 and Q4. There is delay of 289 days in filing Form 24Q and 675 days in filing form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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