ITAT deleted penalty levied on 'BCCI' for delayed e-filing of TDS return due to technical glitches

IT: Penalty levied under section 272A(2)(k) could not be sustained where income tax deducted at source was deposited in time and only filing of TDS return was delayed in initial years of switch-over from manual system in a e-filing of quarterly TDS returns due to several technical glitches in working of revenue's server

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