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Income Tax - Highlights / Catch Notes

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Late filing fees u/s 234E - intimation u/s 200A - TDS return for ...


Tribunal Allows Appeal on Late TDS Filing Fees u/s 234E; CIT(A) Order Set Aside.

July 15, 2021

Case Laws     Income Tax     AT

Late filing fees u/s 234E - intimation u/s 200A - TDS return for the 1st quarter for the financial year 2014-15 was filed on 25. 08.2015, which was due on 15. 07.2014 - TDS returns were filed after June, 2015, even intimation was issued after June, 2015 - respectfully following the decision of the Pune Bench of the Tribunal discussed above, we allow the appeal of the assessee and set aside impugned order passed by the Ld. CIT(A). - Tri Chandigarh

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