Levy of penalty u/s 234E - delay of 484 days in filling Form No. ...

Income Tax

February 24, 2024

Levy of penalty u/s 234E - delay of 484 days in filling Form No. 26Q (TDS Return) - technical glitches on the part of the system - The ITAT allowed the appeals, focusing on the legal and technical nuances presented. The tribunal found that the appeals were filed within the extended limitation period provided by the Supreme Court due to the COVID-19 pandemic. It also highlighted that the technical issues faced by the assessee in filing TDS returns were not considered by the CIT(A), which led to an unjust imposition of late fees.

View Source

← Previous Next →

Levy of penalty u/s 234E - delay of 484 days in filling Form No. ...

Income Tax

February 24, 2024

You may also like:

Penalty u/s 272A(2)(k) - delay in submitting the quarterly TDS Statement in Form 26Q - Once the assessee has stated on the affidavit and given an undertaking that the...

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s...

Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

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...

Condonation of 484 days delay - no attempt even made to explain the delay from 13th June, 2017 when the Pr.Commissioner of Customs (CC) sought information of likelihood...

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

Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form...

Quick Updates: