Section 234E late fees cannot be levied for delay due to technical error

G.B. Builders Vs ACIT (ITAT Ahmedabad)

We note that in the present facts, the assessee had initially deposited the entire TDS in respect of purchase of immovable property on 24-11-2014 u/s 194-IA of the Act i.e. within the due date from purchase of immovable property. Due to certain technical error committed (incorrect interchanging of Please become a Premium member. If you are already a Premium member, login here to access the full content.