Fee levied u/s 234E - fee was leviable u/s 200A for filing of ...

Income Tax

March 8, 2022

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate Authorities confirming the late fee levied by the AO u/s 200A read with section 234E in all the cases wherein the defaults were prior to 01 .06.2015 is not sustainable in the eyes of law. - AT

View Source

← Previous Next →

Fee levied u/s 234E - fee was leviable u/s 200A for filing of ...

Income Tax

March 8, 2022

You may also like:

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015....

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

Levy of late fee u/s 234E - delay in delivering the quarterly TDS statement as well as TDS return - Once the amendment is held to be prospective, the AO gets the...

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute...

Levy of fees u/s 234E - The ITAT held that, no fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement...

Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could...

Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment...

Late filing fee U/s 234E - Intimation U/s 154 r.w.s. 200A - delay in filing quarterly statement - F.Y. 2016-17 - In absence of any such allegation that the A.O. has...

Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer...

Levy of late filing fee u/s. 234E - Late filing of TDS returns - AO while processing the TDS statements, returns in the present set of appeals of the period prior to...

Quick Updates: