Case Law Details
Case Name : Little Servants of Divine Providence Providence Charitable Trust Vs. Income Tax Officer(TDS) (ITAT Cochin)
Related Assessment Year :
Courts :
ITAT Cochin
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The assessee is a charitable society registered /s 12A of the I T Act. It is also having exemption u/s 80G(v) of the I T Act. The assessee society had deducted tax from payments made to contractors and filed TDS statement for the same. While processing the TDS statement, the Dy Commissioner of Central Processing Cell (TDS) observed that there is a delay in filing the statement and imposed late fee u/s 234E of the Act amounting to Rs. 42,210/- and Rs. 22,870/-for the 2nd and 3rd quarters of Financial Year 2012-13.
Aggrieved by the imposition of late fee u/s 234E of the Act, the assessee preferr...
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