Levy of late filing fee u/s 234E - Decisions relied by the Ld. ...

Income Tax

September 25, 2021

Levy of late filing fee u/s 234E - Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not attract the provisions of section 234E of the Act as the Assessing Officer was not having any power to make such adjustment prior to the amendment w.e.f. 01.06.2015. Accordingly, we modify the impugned orders of the Assessing Officer as well as of the Ld. CIT(A) and direct the Assessing Officer to compute the late filing fee u/s 234E of the Act for a delay w.e.f. 01.06.2015 till the filing of the TDS return. - AT

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Levy of late filing fee u/s 234E - Decisions relied by the Ld. ...

Income Tax

September 25, 2021

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