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Section 234E late fee is not always mandatory and can be waived

CA Vijayakumar Shetty 19 May 2023 16,101 Views 2 comments Print Income Tax | Judiciary

Case Law Details

Case Name : Kanta Govind Singh Vs ACIT CPC TDS (ITAT Ahmedabad)

Appeal Number : ITA No.127/Ahd/2022

Date of Judgement/Order : 17/05/2023

Related Assessment Year : 2020-21

Courts : All ITAT ITAT Ahmedabad

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Kanta Govind Singh Vs ACIT CPC TDS (ITAT Ahmedabad)

Assessee, aged 85 years, purchased property from non-residents joint owners. TDS was deducted u/s 195 at lower rates as the sellers obtained lower tax certificates. Sale consideration was paid on 20.06.19 & TDS was also paid

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Author Bio

Name: CA Vijayakumar Shetty

Qualification: CA in Practice

Company: Shetty & Co, Chartered Accountants, Mangalore

Location: Mangalore, Karnataka, India

Member Since: 17 Feb 2018 | Total Posts: 54

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduadte from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Refusal to Pay Maintenance to Flat Owners Association is Unjustified: Karnataka HC No Violation in Payments to Persons u/s 13(3) if Trust Predates Act & Follows Trust Deed If Assessee Denies Transaction, onus shifts to AO to prove allegation with positive evidence SC decision on condonation of delay followed by Mumbai Tribunal & matters remanded Interest & Late Fee for Non-Compliance Under Various Acts, Being Compensatory, Are Allowable View More Published Posts

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2 Comments

Navneet Seth says:

Can someone help to get this late fee waived?

Reply

August 6, 2023 at 5:24 pm
1. cavkshetty says:
  
  you have file an appeal
  
  Reply
  
  September 8, 2023 at 3:29 pm