Late fee u/s 234E for delay filing of TDS return not leviable prior to 01.06.2015

Thomas Abraham Vs ITO (ITAT Bangalore)

Held that late fee u/s 234E for delayed filing of return of TDS not leviable while processing a return of TDS for the assessment years prior to 1.6.2015.

Facts-

The Assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for different quarterly years in FY 2012-13 to 2014-15. The statement was processed by CPC TDS, Bengaluru. There was a delay in filing the TDS statement and the Ld.AO by intimation u/s. 200A of the Act levied late fee u/s. 234E of the Act.

Conclusion-

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