Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Late fee levied u/s.234E - As far as other returns filed by the ...


Late Fee u/s 234E for 2014-15 Deleted, Except for Form 26Q, Due to Filing Before June 1, 2015.

August 13, 2022

Case Laws     Income Tax     AT

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 01.06.2015 and thus, the Assessing Officer cannot levy late fees u/s.234E of the Act and thus, late fees filed for the AY 2014-15 except Form 26Q for 3rd quarter, is deleted. - AT

View Source

 


 

You may also like:

  1. 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 -...

  2. The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

  3. 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...

  4. 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...

  5. Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the...

  6. As the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed...

  7. Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

  8. 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

  9. 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...

  10. 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

  11. Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form...

  12. 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...

  13. Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to...

  14. 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...

  15. 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...

 

Quick Updates:Latest Updates