Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    New SEBI norm allows using client's cash...     TaxTMI    Exemption for Yellow Peas extended, 20% duty on...     TaxTMI    Authorities can't prosecute GST offenses under IPC,...     TaxTMI    Denial of personal hearing before issuing adverse...     TaxTMI    Penalty upheld for delayed tax audit report filing...     TaxTMI    Bank denied deduction for bad debts & profit on...     TaxTMI    Authorities detain platinum alloy shipment without...     TaxTMI    Aluminum formwork structure and accessories...     TaxTMI    Tour operator rightly classified, abatement availed...     TaxTMI    Tribunal can't be directed for uniform TDS...     TaxTMI    Unfair tax demand due to lack of proper...     TaxTMI    Long delay of 8 years in adjudicating show cause...     TaxTMI    Insurance co's income u/s 44 excludes pre-2011...     TaxTMI    Comparability key in transfer pricing; size alone...     TaxTMI    Jewelry inheritance: Long-term gains treated as...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Delay in depositing TDS amount ranging from 31 to 214 days due ...


Delay in TDS deposit (31-214 days) due to COVID-19 held reasonable cause. Sanction order mechanically passed, vitiated.

Case Laws     Income Tax

July 29, 2024

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.

View Source

 

← Previous Next →

 

You may also like:

  1. Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging between 31 to 214 days - delay due to COVID-19 Pandemic situation -...

  2. Levy of interest for delay of 1 day in deposit of TDS - the assessee had deposited the amount with the authorized bank within the due date, however, due to technical...

  3. Imposition of penalty u/s 76 - Delay in payment of service tax - There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months....

  4. Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

  5. waiver of Interest charged u/s 201 - delay in deposit of TDS - One day delay in debiting the amount from the Assessee’s bank account - delay in deposit of TDS caused by...

  6. Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms...

  7. Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

  8. Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the...

  9. Disallowance in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS) - Allowing of such interest payment on delayed deposit of TDS as deduction...

  10. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

  11. Prosecution Proceedings - Offence u/s 276B and 278B - not depositing the TDS amount - The court acknowledged that the petitioners provided reasonable explanations for...

  12. 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...

  13. Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

  14. 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...

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

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: 194 R and GST
F: ITC AVAILABLE ON LIFT INSTALLED IN COMMERCIAL BUILDING GIVEN FOR RENT
F: whether Additional place of business is mandatory?
N: Amendment in Import Policy Condition under ITC(HS) 08028010 of Chapter...
C: Amendment of Circular 07/2024-Customs to further ease the process of p...
F: Refund of interest on GST Refund of pre-deposit
C: Amendments under Interest Equalisation Scheme
F: Joint Development Agreement for land
C: Implementation of automation in the Customs (Import of Goods at Conces...
F: ITC Credit for Raw materials sold as Scrap
F: Requirement for setting up SEZ
N: Competition Commission of India (General) Regulations, 2024.
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
A: REGISTRATION OF FIRMS UNDER INCOME TAX ACT, 1961
A: RECENT GST CLARIFICATIONS – PART 8
A: Mergers and Acquisitions in India: A Tax Perspective for 2024
A: Penalty not imposable when discrepancy relates to a mere technical err...
A: TIME LIMIT FOR FILING COMPOUNDING APPLICATION UNDER INCOME TAX ACT, 1961.
H: TDS already deducted but not credited? AO must amend assessment once F...
H: Tax evasion case rightly transferred to jurisdiction where incriminati...
H: Taxpayer scores partial victory as tribunal upholds genuine payments, ...
H: Property Allotment Date Key for Calculating Capital Gains & Stamp Duty...
H: Penalty for typographical error in e-way bill quashed; goods & vehicle...
H: Govt can't be forced to clarify GST on energy storage systems; rely on law.
H: Taxpayer's right to fair hearing violated due to lack of notice on dis...
H: Unreasoned GST orders voided, fresh hearing ordered respecting due process.
H: Importers challenge arecanut classification; Court remits case for fre...
H: Spectrometers import duty classification dispute: Time-barred demand q...
H: Advance Authorization imports: IGST recovery allowed, but interest, fi...
H: Man accused of laundering minor proceeds granted bail as role limited ...