Law:

Section:

Section 272A, read with sections 273A and 273B, of the Income-tax Act, 1961 - Penalty - For failure to answer question, sign statements, etc. - Assessment year 1990-91 - Appellant, State Government, on failing to submit annual TDS return under section 206 within prescribed time, was served with a notice by respondent-Commissioner and penalty was imposed under section 272A - Whether though officer of State Government is under an obligation and duty-bound to file TDS return within prescribed period, yet on default of officer, department is not justified in giving notice straightaway treating State as an ordinary assessee - Held, yes - Whether, rather than imposing penalty for default committed by officer of State in filing TDS return, appellant would have been advised to approach Chief Commissioner under sections 273A and 273B for waiver thereof - Held, yes - Whether on facts imposition of penalty was not justified and same was liable to be stayed till disposal of application by Chief Commissioner - Held, yes FACTS A notice was served by the respondent-Commissioner to the appellant, Government of Rajasthan for the assessment year 1990-91 in regard to non-filing of annual TDS return under section 206 in Form No. 24 on reference made to it by the ITO. Under the reference made by the ITO, a proposal for the imposition of penalty under section 272A(2) was made. The appellant filed a detailed reply. However, the appellant was held guilty for non-filing of the TDS return within limitation period in prescribed Form No. 24 under section 206 and thereby a penalty was imposed. On appeal, the Commissioner (Appeals) cancelled the penalty imposed by the respondent. Pursuant to an appeal, the Tribunal set aside the order of the Commissioner (Appeals) and restored the order of the respondent. The Tribunal also subsequently, dismissed the review petition filed by the appellant. On appeal : HELD It is true that under the Act, the officer of the State Government may be under an obligation and duty-bound to file TDS returns in Form No. 24 within prescribed period. But where the default is made in filing thereof by the officer, it is not justified on the part of the department to…

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