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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Levy of late fee u/s 234E - delay in filing the above TDS ...


Court Reconsiders Late Fee u/s 234E for Delayed TDS Filing; Delay in Appeals Condoned for Justice.

January 25, 2021

Case Laws     Income Tax     AT

Levy of late fee u/s 234E - delay in filing the above TDS statement - Fee for default in furnishing statements - interest of justice would be met if the delay in filing appeals by the Assessee before CIT(A) is condoned and the issue with regard to levy of interest u/s.234-E of the Act be remanded to the CIT(A) for fresh consideration in accordance with the observations made in this order. - AT

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