TDS u/s 194C - Form No. 15I - Form No. 15J

Dear Group Members,

Hi every body

I need a clarification in the following matter

U/s 194C if a transporter make payments to a sub contractors who is not having more than 2 lorries, then no need to make any TDS on such payments provided the transporter obtains a declaration in form no. 15I from the sub-contractor. A part from the above, the transport has to file a declaration in form no. 15J before the concerned commissioner of Income tax on or before 30th June of every year. 

Now my question is, Wheter If the transporter obtains from no. 15I from the sub-contractors but failed to file the declaratio in form no. 15J before the concerned Commissioner of Income Tax, will lead to dis allowance u/s 40(a)(ia) or will attract any penality.

In my view, failed to file from no. 15J before the CIT is only a procedural laps....  

I need your guidence in this regard

Thanking You,

V.N.Hari