Cuttuck Tribunal in N.K. Media Ventures 59 taxmann.com 365 following Mumbai Tribunal in Porwal Creative 50 SOT 148 has held that since no TDS return can be filed till payment of tax, no penalty u/S 272A(K) can be levied from due date of filing TDS return till date of tax payment. Although Section 234E had reigned over S. 272A(K) wef 01-07-2012, it contains similar provisions, hence Judgement might become applicable to 234E also-