When should a partnership firm apply for tan

Within one month from the end of the month in which tax was deducted.
.
- Rule 114A of the Income-tax Rules, 1962.

For any queries regarding TAN number, the assessee shall contact the TIN SUPPORT DESK at 022-24994650 or at tininfo @ nsdl.co.in

A Partnership firm failed to apply for TAN Number and had paid the rent of Rs. 80000/- per month (including TDS) to the Rentlord for his shop for first 8months of its incorporation.

Is it liable for any panenlty and how much.

Please Help