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ITAT Pune Deletes Section 234E Late Fee for Pre-1 June 2015 TDS Return Processing
Case Law Details
- Case Name
- Govind Steels Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
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Govind Steels Vs ACIT (ITAT Pune)
ITAT Pune Deletes Section 234E Late Fee for Pre-1 June 2015 TDS Return Processing
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal for AY 2015-16, holding that late fee under section 234E could not be levied through intimation under section 200A for TDS returns processed prior to 01.06.2015.
In this case, the assessee’s TDS return for Q1 of FY 2014-15 was processed by the CPC on 30.03.2015, and a late fee of ₹17,400 under section 234E was levied. The Tribunal noted that although the assessee was unrepresented, the ...
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