Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Due to non availability of the PAN numbers there was a delay in ...


No Penalty for Delayed TDS Form 16A Issuance Due to Missing PAN Numbers.

October 10, 2012

Case Laws     Income Tax     HC

Due to non availability of the PAN numbers there was a delay in issuing TDS Certifications in Form No. 16A - no penalty - Tri

View Source

 


 

You may also like:

  1. 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...

  2. Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

  3. Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

  4. Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide...

  5. Penalty u/s 272B – Wrong quoting of PAN in TDS return - Revised PAN and Revised statement (Form 26G) filed - sufficient compliance with the provisions of section 139A -...

  6. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

  7. Income Tax: Effective October 1, 2024, the option to quote Aadhaar Enrolment ID instead of Aadhaar number for obtaining Permanent Account Number (PAN) or filing income...

  8. Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of...

  9. Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department...

  10. 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...

  11. Instructions on Issuance of TDS certificates in form no. 16A and option to authenticate same by way of Digital Signature

  12. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

  13. The High Court quashed the impugned orders, holding that Section 206AA, mandating 20% TDS rate for invalid PAN, was not applicable. The vendor had linked his PAN with...

  14. Procedure, Formats and Standards of issue of Permanent Account Number (PAN)

  15. Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

 

Quick Updates:Latest Updates