Non-availability of PAN of deductee treated as sufficient cause for delay in issuing Form 16A; penal

IT : Where assessee was prevented by sufficient cause in not issuing Form 16A within prescribed time to persons from whom tax was deducted as PANs of deductees were not available with him, penalty order passed under section 272A(2)(g) in respect of default committed under section 203 was to be set aside