Condonation of filling appeal - Levy of late fee u/s.234E - ...

Case Laws Income Tax

April 13, 2020

Condonation of filling appeal - Levy of late fee u/s.234E - there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A - Considering the reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned. - AT

View Source

← Previous Next →

Condonation of filling appeal - Levy of late fee u/s.234E - ...

Case Laws Income Tax

April 13, 2020

You may also like:

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

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...

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

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 filing fee u/s 234E - late filing of TDS return prior to 1.6.2015 - demand notices u/s 200A for intimation for payment of fee u/s 234E can be said as without any...

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...

Late fees payable under section 234E - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the...

Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order...

Charging of fee u/s 234E - in intimation u/s 200A for the default in furnishing e-TDS statement for the period prior to 1st June, 2015 - in all these cases, the TDS...

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since...

Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a...

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted

Levying penalty / late filing fee u/s. 234E - No fee can be levied u/s 234E in terms of section 200A, as admittedly the date of filing of TDS statement and date of...

Quick Updates: