{"id":33906,"date":"2023-04-18T11:31:53","date_gmt":"2023-04-18T06:01:53","guid":{"rendered":"https:\/\/itatonline.org\/digest\/uco-bank-v-jcit-2022-195-itd-9-delhitrib\/"},"modified":"2023-04-18T11:31:53","modified_gmt":"2023-04-18T06:01:53","slug":"uco-bank-v-jcit-2022-195-itd-9-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/uco-bank-v-jcit-2022-195-itd-9-delhitrib\/","title":{"rendered":"UCO Bank v. JCIT (2022) 195 ITD 9 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that delay in furnishing TDS quarterly statements as employees of assessee bank were not well acquainted with the procedure of e-filing of TDS return which was made effective from the assessment year 2008-09, the penalty imposed under section 272A(2)(k) was\u00a0 deleted. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 272A : Penalty-Delay in filing TDS return-Delay in filing quarterly statements-Not well acquainted with the procedure of e-filing of TDS return-Penalty was deleted. [S. 201, 272(2)(k), 273B]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-33906","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8OS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33906"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33906\/revisions"}],"predecessor-version":[{"id":33907,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/33906\/revisions\/33907"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=33906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=33906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}