No Section 234E Late Fee for TDS return defaults prior to 1st June 2015

Raj Veer Singh Vs ACIT (ITAT Delhi)

We are of the considered view that no doubt provisions contained u/s 234E under which late fee has been levied for defaults of period in filing the TDS/TCS statements/returns but coordinate Benches of the Tribunal have followed one approach, though there are conflicting decisions of different High Courts in the absence of any decision of Hon’ble jurisdictional High Court.

Because Hon’ble Karnataka High Court in case of Fatehraj Singhvi &

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