Late filing fee u/s. 234E - intimation u/s 200A - Late filing of ...

Case Laws Income Tax

July 10, 2021

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 should be followed, the impugned order passed by the ld. CIT (A) confirming the late fee levied by the AO u/s 200A read with section 234E as the defaults are prior to 01.06.2015, is not sustainable in the eyes of law, hence fee levied u/s 234E is ordered to be deleted - AT

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Late filing fee u/s. 234E - intimation u/s 200A - Late filing of ...

Case Laws Income Tax

July 10, 2021

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