TDS Delay After 01.06.2015 Attracts Mandatory 234E Late Fee: ITAT Mumbai

Hi Techno Control System Pvt. Ltd. Vs DCIT (ITAT Mumbai) TDS Delay After 01.06.2015 Attracts Mandatory 234E Late Fee- Default for Q3 FY 2015–16 After Amendment is Valid- ITAT Mumbai Mumbai ITAT has upheld levy of late fee u/s 234E r.w.s. 200A on delayed filing of TDS statements, holding that since the default pertained to a period after 01.06.2015, the provisions were applicable & levy was valid. Late fee had been levied through intimations u/s 154 & u/s 200A/206CB dated 30.03.2017, amounting to ₹85,200 for delay in filing TDS statement for Q3 of FY 2015–16 (AY 2016–17). When t...