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Late Fee Under Section 234E Quashed Due to Pre-2015 Period

Case Law Details

Case Name : Punchsheel Nursing Home Vs ITO (ITAT Delhi)
Related Assessment Year : 2015-16
Courts : All ITAT ITAT Delhi
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Punchsheel Nursing Home Vs ITO (ITAT Delhi)

No 234E Fee Before 1-6-2015: Delhi ITAT Quashes Late-Fee Demands on Pre-Amendment TDS Returns

Delhi ITAT, Delhi Bench ‘E’, in Punchsheel Nursing Home Vs ITO (ITA Nos.3320 & 3321/Del/2025; AYs 2013-14 & 2015-16; order dated 19-12-2025), held that late fee u/s 234E cannot be levied for TDS returns filed prior t

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Name: CA Vijayakumar Shetty
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Company: Shetty & Co, Chartered Accountants, Mangalore
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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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