Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1535 - AT - Income TaxLevying fee u/s 234E - Late filing of TDS returns / statement - statement processed u/s 200A - HELD THAT:- Late fee is chargeable w.e.f. 1.6.2015. Therefore, the provisions of section 234E are not applicable in the financial years under consideration. We delete the levy of late fee u/s. 234E for the 2nd quarter of financial year 2012-13, for the third quarter of financial year 2012-13, for the 4th quarter of financial year 2012-13, for the 1st quarter of financial year 2012-13 and for the 2nd quarter of financial year 20013-14 and allow the appeals of the assessee.
|