Late fees payable under section 234E - Amendment to section ...

Income Tax

December 10, 2020

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 TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E - intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. - AT

View Source

← Previous Next →

Late fees payable under section 234E - Amendment to section ...

Income Tax

December 10, 2020

You may also like:

Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer...

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...

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...

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

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

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...

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

Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order...

Charging of late filing fees levied u/s 234E by passing the order u/s 200A - the amendment to section 200A(1) is prospective in nature and therefore the AO, while...

Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

Quick Updates: