Appellant's Late TDS Filing Leads to Fee Upheld by CIT(A) u/s 234E, Centralized Processing Center Decision Affirmed.

Late fee charged u/s 234E - the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. - AT .....

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