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TMI Blog2019 (6) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... ENDING ENGINEER, PWD., UDAIPUR. [ 2002 (5) TMI 13 - RAJASTHAN HIGH COURT], BRANCH MANAGER, PUNJAB NATIONAL BANK VERSUS ACIT [ 2011 (5) TMI 831 - ITAT LUCKNOW] and THE ORIENTAL INSURANCE COMPANY LTD. [ 2011 (9) TMI 1184 - ITAT AHMEDABAD ] - Decided in favour of assessee. - ITA No. 756/JP/2018 - - - Dated:- 31-5-2019 - Shri Ramesh C Sharma, AM And Shri Vijay Pal Rao, JM For the Assessee : Shri Shravan Kr. Gupta (Adv) For the Revenue : Shri P.P. Meena (Addl.CIT) ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-3, Jaipur dated 11/05/2018 for the A.Y. 2011-12 in the matter of order passed U/s 272 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. A.R. further submitted that in the assessee s company Sh. Ashok Sing and his wife Smt. Roza Hernediz were the director and some dispute has been arose between them hence both the directors were in tension and ultimately, they were living separate at that time. This has resulted in delay in filing of TDS/TCS statement. However, after receiving the PAN the assessee has filed the TDS return of all the quarter with interest, when the delay has been occurred due to the above reasons. The assessee has paid salary/other payment after deducting the TDS and this TDS has been deposited before filling the TDS return. Here the assessee had done all the work which were in its hand (i.e. deduction and deposit of tax). Now the task of filling of e-T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urns could be validated and uploaded-There were large number of deductees spread throughout country and efforts were made by the assessee to obtain their PANs numbers and taxes had been deducted and deposited-Hence no loss to Revenue-Assessee had reasonable cause for delayed filing of its e-TDS returns in terms of section 273B-Penalty u/s 272(A)(K) deleted-Assessee s appeal allowed. 6. As per the ld AR, there was only technical breach and the conduct of the assessee has not been shown to be contumacious and no defiance of law is established. Reliance was placed on the decision of Hon ble Supreme Court in the case of Hindustan Steels Vs. State of Orissa 83 ITR 26 (SC) wherein the Hon ble Court has held: That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the return of TDS. 8. We have considered the rival contentions and carefully gone through the orders of the authorities below and found from the record that the assessee has deposited due taxes collected and also interest thereon till date of payment. Immediately, after payment of TDS, the assessee has also filed TDS returns. As the assessee was not having PAN number of the deductee, therefore, he has entertained a bonafide belief that the TDS return cannot be filed without PAN number. Accordingly, we found that there was a reasonable cause U/s 273B of the Act. The Hon ble Rajasthan High Court in the case of CIT Vs. Superintendent Engineer, Udaipur 260 ITR 641 (Raj) has held that: a plain reading of the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be a sound exercise of discretion, to inflict minimum or nominal penalty but in case of inadvertent office mistake, it would not be a sound exercise of judicial or quasi-judicial power to inflict a penalty on the head of the public office. In such cases, the tax authorities should also evolve a method of advising the head of office by way of notice or reminder providing an opportunity to comply with the provisions, the breach of which may lead to levy of penalty. If the head of office does not act even after such a notice, it will be open for the tax authorities to say that it was not a case of inadvertent mistake. The Tribunal was justified in cancelling the penalty imposed under s. 272A(2)(c), though for different reasons as giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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