Delay in filing e-TDS return due to technical default in software of department won't attract penalty on assessee

April 27, 2015[2015] 56 taxmann.com 311 (Cuttack - Trib.)

IT : Where assessee could not file e-TDS statements in Form Nos. 24Q and 26Q within prescribed time on account of technical defect in software of department accepting said statements, delay in filing statements being beyond control of assessee, impugned penalty order passed under section 272A(2)(k) deserved to be set aside