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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Levy of fees u/s 234E - Late filing of TDS return - AO is not ...

Income Tax

October 4, 2016

Levy of fees u/s 234E - Late filing of TDS return - AO is not empowered to charge the fees u/s 234E by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 - AT

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  1. 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

  2. Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

  3. Condonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - delay condoned.

  4. Levy of late filing fee u/s. 234E - Late filing of TDS returns - AO while processing the TDS statements, returns in the present set of appeals of the period prior to...

  5. 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...

  6. Levy of late fee u/s 234E - Validity of intimation u/s 200A - Though the intimation issued U/s 200A of the Act is an appealable order, however, the said order can be...

  7. Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a...

  8. 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...

  9. Late fees payable under section 234E - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the...

  10. Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of...

 

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