ITAT on Levy of late fee u/s 234E merely by processing TDS statement

Origins Build-Tech Pvt Ltd Vs ACIT (ITAT Ahmedabad)

Issue- The learned CIT(A)-8 is unjustified & erred in law by confirming the imposing of late filing levy by ACIT [CPC-TDS) of Rs.30800/- u/s 234E determined to be payable by processing TDS statement u/s 200A, without issuing show cause notice. The late fee u/s 234E is penal in nature which cannot be levied without passing of speaking order just by processing TDS statement.”

Held- In view of  our discussions, in our considered view, the adjustm

Please become a Premium member. If you are already a Premium member, login here to access the full content.