Section 234E fee for delay in TDS statement filing leviable on each flat purchase  instead of single transaction

Cornerview Construction & Developers Pvt. Ltd. Vs ACIT (ITAT Mumbai)

Conclusion: When assessee itself had filed separate TDS statements in respect of the tax deducted at source relating to the respective flats, while processing such statements under section 200A, AO had to levy fee under section 234E taking into account the delay in filing each of the statements and the levy of fee prescribed under section 234E could not be restricted to one challan–cum–statement filed in Form no.26QB.

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