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Case Law Details

Case Name : Sri Channabasaveshwara Swamy Rural Education Society Vs ITO (ITAT Bangalore)
Related Assessment Year : 2013-14
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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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