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TMI Blog2018 (10) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT [2004 (8) TMI 50 - PUNJAB AND HARYANA HIGH COURT] as taken note of this change at various occasions which constituted hardships to assessee. It has been consistently observed for relevant period by various authorities, that due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay in filing of quarterly statements of TDS, for which no penalty can be levied on assessee. In present facts, assessee has also submitted to have faced similar difficulties due to which delay occurred. Thus no penalty for late filing of TDS returns. - Decided in favour of assessee. - ITA No. 2215/Del/2016 - - - Dated:- 16-10-2018 - SH. N.K. SAINI, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date of filing Delay (Days) 2009-10 26Q-4th 15/06/2010 09/04/2011 298 2. Ld. AO issued notice for initiation of penalty proceedings under section 272 A (2) (K) of the Act. In reply to the notice, assessee submitted that TDS deducted was deposited within time, however due to inadvertent circumstances returns could not be filed on time, and assessee had no intention to defy law. 3. Ld. AO after considering reply filed by assessee, rejected the same on basis that assessee was solely responsible to comply with necessary regulations. He thus held assessee to be in default for not filing of tedious return in time and imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 7. In the facts prevalent for us admittedly, there has been no delay in depositing the TDS to government Treasury. However delay occurred in filing of quarterly TDS returns. It is an admitted position that during financial year 2010-11, there was a switchover of filing of TDS return in paper forms to e-filing, by way of Amendment in Rules. Assessee has also submitted to have faced problems in e-filing of TDS returns for relevant period. 8. It is observed that various High Courts, including jurisdictional High Court being Hon ble Punjab and Haryana High Court, in case of HMT Ltd vs. CIT reported in (2004) 140 Taxmann 606 as well as Hon ble Delhi High Court and coordinate benches of this Tribunal, has taken note of this change at var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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