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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS ...


Penalty Waived for Late TDS Filing Due to Accountant's Illness, Supported by Section 273B Evidence.

July 15, 2019

Case Laws     Income Tax     AT

Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted documentary evidence in support of serious illness of the accountant who was bed ridden and because of this the return in form 26Q has not been filed in time and circumstances was beyond the control of the assessee - sufficient and reasonable cause as per section 273B

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