Validity of fee levied u/s 234E - late filing of the TDS returns ...

Case Laws Income Tax

September 18, 2015

Validity of fee levied u/s 234E - late filing of the TDS returns - Fee for default in furnishing statements - even prior to amendments vide Finance Act, 2015, the imposition of fee was not illegal - HC

View Source

← Previous Next →

Validity of fee levied u/s 234E - late filing of the TDS returns ...

Case Laws Income Tax

September 18, 2015

You may also like:

Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT

Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

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...

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...

The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective...

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 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....

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...

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

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 filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

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...

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...

Quick Updates: