Nisar Mehboob Alam Khan vs JCIT

Authority: ITAT Tribunal/Court: Pune Date: 2018-10-16 AY: 2011-12 Section: 272A(2)(k), 200(3), 273B, 198 Acts: Income Tax Act 1961 Result: Assessee Citation: 1018Taxpundit191 Justices: SUSHMA CHOWLA, JM & ANIL CHATURVEDI, AM Appeal No: ITA No.2026/PUN/2016
Whether penalty under section 272A(2)(k) for late filing of TDS returns can be deleted when the assessee establishes reasonable cause under section 273B, despite the mandatory language 'shall' in the penalty provision --- Held Yes.

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