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 2018 Year 2018 This

Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing ...

Case Laws     Income Tax

May 4, 2018

Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing of TDS statements / returns - reasonable cause - assessee is not liable to levy of penalty under section 272A(2)(k) of the Act. AO is directed to delete the same - AT

View Source

 


 

You may also like:

  1. Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -...

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

  3. 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.

  4. Penalty levied u/s 272A(2)(k) r.w.s. 200(3) - late filing of TDS Returns - the word used in section is ‘shall’ and not ‘may’ - But, penalty can be deleted in case the...

  5. 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...

  6. Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015....

  7. Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only...

  14. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

  15. Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and...

 

Quick Updates:Latest Updates