Late fee u/s 234E for delay filing of TDS return not leviable prior to 01.06.2015

Thomas Abraham Vs ITO (ITAT Bangalore)

Held that late fee u/s 234E for delayed filing of return of TDS not leviable while processing a return of TDS for the assessment years prior to 1.6.2015.

Facts-

The Assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for different quarterly years in FY 2012-13 to 2014-15. The statement was processed by CPC TDS, Bengaluru. There was a delay in filing the TDS s

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