2023 (7) TMI 16

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..... essee was prevented by sufficient cause for not filing the TCS return in time which was beyond the control of the assessee. Therefore, the late filing fees imposed by the AO u/s 234E of the Act is ordered to be deleted. Appeal of the assessee stands allowed. - I.T.A No. 30/Kol/2023 - - - Dated:- 27-6-2023 - Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member For the .....

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..... gh the entire data required for filing third quarter TCS return was sent by her to the office of her chartered accountant in time, however, her chartered accountant delayed the filing of the return as his office was not properly working at that time due to Covid-19 outbreak. That she had already deposited the entire TCS amount along with interest with the income tax department. It has been submitt .....

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