Levy of late fee u/s 234E for the delay in filing E-TDS return - ...
Income Tax
April 18, 2024
Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy of late fee for the belated filing of the E-TDS return for the assessment year prior to 01.06.2015 is not warranted. Therefore, the Tribunal allowed the appeal of the assessee, deleting the late fee levied under section 234E of the Act.
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