Late fee u/s. 234E set aside as first three quarters TDS return filed before 4th quarter due date

Supujita Adivsory and Consultancy (OPC) Private Limited Vs DCIT (ITAT Hyderabad) ITAT Hyderabad held that levy of late filing fee u/s. 234E of the Income Tax Act for 1st, 2nd, and 3rd quarter TDS return in Form 26Q not justified since all the 3 quarter returns filed on or before due date of filing 4th quarter return and reasonable cause shown. Accordingly, appeal allowed. Facts- The appellant company is a one person company and engaged in the business of providing corporate advisory and consultancy services. The appellant company has deducted TDS of various payments and has filed quarterly TD...