Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable

Sri Channabasaveshwara Swamy Rural Education Society Vs ITO (ITAT Bangalore)

ITAT Bangalore held that no computation of fee u/s. 234E of the Act for delayed filing of return of TDS while processing a return of TDS u/s. 234E of the Act could have been made for tax deducted at source for the assessment years prior to 1.6.2015.

Facts- The assessee is a Trust and is running an educational Institute. An order has been passed U/s 200A of the act, while processing the TDS returns

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