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 May 2016 Year 2016 This

Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS ...

Income Tax

May 26, 2016

Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it cannot also be urged that no penalty could have been imposed for non-filing of the e-TDS statements in time as it has not resulted in any loss to the revenue - Levy of penalty confirmed - HC

View Source

 


 

You may also like:

  1. Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to...

  2. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

  3. Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - reasons for delay - the filing of quarterly statements is consequential to payment of taxes. The delayed...

  4. Penalty imposed under section 272A(2)(k) - delay in filing TDS statements - imposition of penalty under section 272A(2)(k) is not mandatory as the provisions of section...

  5. Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - On filing the belated returns/statements, Revenue has not suffered any loss because the tax deducted was...

  6. Penalty u/s 272A(2)(K) - late filing of e-TDS return - due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay...

  7. Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment...

  8. Penalty u/s 272A(2)(k) - delay in submitting the quarterly TDS Statement in Form 26Q - Once the assessee has stated on the affidavit and given an undertaking that the...

  9. Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

  10. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

  11. Penalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the prescribed time - The explanation offered by the assessee would...

  12. Penalty imposed u/s. 272A(2)(k) - e-TDS statements filed much later than the due dates - Once the delay in payment of tax is explained satisfactorily, penalty u/s....

  13. Penalty u/s.272A(2)(k) - no reasonable explanation for huge delay in filing the TDS Returns i.e. 24Q and 26Q statements by assessee - The assessee cannot escape himself...

  14. Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has...

  15. Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions...

 

Quick Updates:Latest Updates