Home Highlights June 2018 Year 2018 This

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1. Penalty u/s 271C - assessee did not remit the TDS on the due date - Only because of these hardships there was delay in remitting the TDS. Therefore, there is reasonable...

2. Penalty u/s 272A (2) (k) - assessee has failed to submit the quarterly TDS statements in Form No. 26Q - The reasonable cause of ignorance of technical knowledge lack of...

3. Penalty u/s 271C - Reasonable cause - In the substance of this case after the decision of ITAT, the disallowance was sustained but at the same time the assessee was...

4. Levy of penalty u/s 271C - delay in deposit of Tax deducted at source (TDS) - Section 271C(1)(a) shall be applicable in case of a failure on the part of the concerned...

5. Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

6. Penalty u/s 271C - delay in deposit of the TDS in the Government account - where the assessee has made payment of TDS though late, he cannot be held to be in default and...

7. Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC...

8. Penalty u/s 271C - Non deduction of tds u/s 194C - payment made to the Government and not to the HUDA - Once the fact of receipt of amounts received by HUDA being...

9. Levy penalty u/s 272A(2)(K) - delay in submitted e-TDS returns - the fact that there were large number of deductees spread throughout the country and efforts were made...

10. Levy of penalty u/s. 271A(2)(g) - default in compliance of TDS provision - financial crisis - The assessee has demonstrated from the material placed on record that...

11. Levy of penalty TDS deducted u/s 194C but not deposited - No penalty is leviable on account of failure to deposit TDS u/s 271C(1)(b). Under Section 271C(1)(a)penalty is...

12. Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only...

13. Penalty u/s 271C – reasonable cause - The assessees are partners in a firm – Both the assessees has paid interest to firm without deducting tax at source - No penalty - AT

14. Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

15. Delayed filing of the e-TDS quarterly return - There is neither any willful negligence nor any malafide on the part of the assessee in the matter of compliance and the...