ITAT upheld section 234E late fees for delay in filing TDS return

Reshma Devi Prop. CPC (TDS) (ITAT Amritsar) ITAT held that appellant having deducted the tax has obligation to file TDS statements within prescribed time limit which she failed to fulfil by filing the statement with delay. Therefore, late fee u/s 234E is justified for delayed period. It is noted that by Board’s Notification in 35/2020 dated 24-06-2020, the time limit for filing of 4th quarter TDS statements was extended only upto 31-07-2020 in view of COVID situation. Admittedly, it is not disputed that the CPC(TDS) had levied this fees for the delay beyond 31-07-2020 only. The Ld CIT(A)...