Belated Quarterly TDS Return filing- Section 234E late Fees Payable

Superintendent of Jails Vs ITO (ITAT Visakhapatnam) It is noted that the TDS quarterly returns were filed belatedly after 1/6/2015 ie., the date of insertion of section 200A by Finance Act, 2015 w.e.f 1/6/2015. Therefore, on merits, we have no hesitation to come to a conclusion that the late fees levied by the Ld.AO is in accordance with the provisions of section 234E of the Act and therefore the decision of the Ld. AO does not call for any interference. FULL TEXT OF THE ORDER OF ITAT VISAKHAPATNAM The captioned appeals (I.T.A. No. 197, 198 & 199/Viz/2021) are filed by the assessee against...