Held that  the assessee had deposited tax deducted at source under section 194-IA of the Act and accordingly filed the statement of tax deducted at source within due date from the time when the immovable property was transferred, but committed a technical default while filing the statement of tax deducted at source resulting denial of credit for tax deducted at source, compelling the assessee to deposit the sum again with interest, the assessee could not be penalized for late filing of the revised statement of tax deducted at source under section 234E of the Act. Had the assessee at the time of initial deposit of tax deducted at source mentioned the correct permanent account numbers, there would have been no question of levy of interest under section 234E of the Act Levy of penalty was deleted. (AY.2015-16)