Delay in depositing TDS amount ranging from 31 to 214 days due to COVID-19 pandemic constituted...

Delay in depositing TDS amount ranging from 31 to 214 days due to COVID-19 pandemic constituted reasonable and sufficient cause. As per High Court [2023 (11) TMI 447], failure to comply with TDS deposit provisions was attributable to reasonable causes arising from COVID-19 pandemic. Sanction order passed without due application of mind and mechanically, blaming petitioners for not filing exemption/relaxation notifications/circulars, vitiated. Cognizance u/ss 279B, 2(35), and 278(B) of IT Act improper as latter two are not penal provisions. Revision allowed, delay condoned. Supreme Court dismissed Special Leave Petition, declining to interfere with High Court order. .....

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