2018 (7) TMI 1936

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..... see were not conversant with the newly introduced procedures and that is the reason why the delay occurred which was rejected - HELD THAT:- CIT (A) acknowledged the fact that in the F.Y. 2005-06 filing of e-TDS return was introduced and there was a change from filing annual returns to quarterly return. In respect of the first quarter also there occurred some delay. It is, therefore, clear that wit .....

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..... w Delhi relating to AY 2006-07. 2. This matter relates to the levy of penalty for late filing of the quarterly returns relating to second and third quarter of the F.Y. 2005-06. It was explained before the Ld.CIT (A) that the accounting staff of the assessee were not conversant with the newly introduced procedures and that is the reason why the delay occurred. However, the Ld. CIT (A) did not agr .....

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