The appeal of the assessee is allowed
Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal
2)(g) of the Act for failure to issue TDS certificate on time. Thereafter, orders were passed imposing penalty under section 271C of the Act of Rs.26,33,867/- for the alleged default of not paying TDS within stipulated time, and under section 272A