ITAT Ahmedabad Deletes Late Filing Fee for TDS Return Due to Human Error

Kanta Govind Singh Vs ACIT (ITAT Ahmedabad)

ITAT Ahmedabad has allowed the appeal of Kanta Govind Singh against the levy of a late filing fee under section 234E for a TDS return. The appellant, a senior citizen, had promptly deposited the TDS amount but had inadvertently filed the return late due to old age and human error. The ITAT deemed the procedural error as not warranting the imposition of a heavy late filing fee under Section 234E of the Income Tax Act.

The appellant appealed agains

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