Levy of late filing fee u/s. 234E - Late filing of TDS returns - ...

AO Cannot Impose Late Filing Fee for TDS Returns Before June 1, 2015, u/s 234E; Intimations Invalid.

January 21, 2020

Case Laws Income Tax AT

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 01/06/2015, was not empowered to charge fee u/s 234E of the Act, hence, the intimation issued by the Assessing Officer u/s 200A in the appeals before us, does not stand.

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Levy of late filing fee u/s. 234E - Late filing of TDS returns - ...

AO Cannot Impose Late Filing Fee for TDS Returns Before June 1, 2015, u/s 234E; Intimations Invalid.

January 21, 2020

Case Laws Income Tax AT

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