Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 542 - KERALA HIGH COURTLate fee u/s 234E - filing the quarterly statement in wrong form 24Q instead of Form 26Q which was revised later - as quarterly TDS returns were filed on time, and only the Form was incorrectly filed, the Tribunal remanded the matter back to the Assessing Authority to pass fresh orders - HELD THAT:- It is not in dispute that the petitioner had filed the return on time. However, it was not in the correct Form, and it was revised. Therefore, when the petitioner had filed the return on time, there is no question of levying penalty and interest.
|