Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to ...

No Penalty for Late TDS Filing: Sudden Accountant Resignation Excused u/s 273B, No Intentional Default Found.

June 27, 2019

Case Laws Income Tax AT

Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including non-filing of TDS returns and as soon the same was noticed, same were filed - there is no intentional default or motive to make any financial gain - sufficient cause for making due compliance u/s 273B - no penalty

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Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to ...

No Penalty for Late TDS Filing: Sudden Accountant Resignation Excused u/s 273B, No Intentional Default Found.

June 27, 2019

Case Laws Income Tax AT

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