Can penalty under sec 234E can be waived off ?

Sanjana (CA Final ) (48 Points)

11 November 2013  

Dear CCI Members. 

One of our Client had lately filed the TDS Return for Q1 of FY 2012-13 by 228 days & therefore has received a Notice for payment of Rs. 45,600/-

Can the above penalty be waived off or avoided ??

if No.. How can the Department recover ??

PLEASE HELP...