Section 234E Fee Valid as COVID Relief Did Not Extend TDS Return Deadlines

Vivimed Labs Limited Vs DCIT (ITAT Hyderabad) The appeals were filed by the assessee company against the orders of the Commissioner of Income Tax (Appeals)-11, Hyderabad dated 31 May 2025. These orders arose from orders passed by the Income Tax Officer (TDS), CPC, Ghaziabad under sections 200A/206CB read with section 154 of the Income-tax Act, 1961 for different quarters relating to Assessment Years (AY) 2021–22 and 2022–23. As the issues involved were common, the Tribunal disposed of the appeals through a consolidated order, first examining the appeal for AY 2021–22, with the findings a...