No Section 234E late filing fees for inadvertent wrong TDS Statement filing

Sh. Gurpreet Singh Vs ACIT (ITAT Chandigarh)

ITAT held that where the lapse came about due to a mere technical error, like the one in the present case, i.e., inadvertent wrong filing of TDS Statement, i.e., in Form No. 26QB, rather than in the applicable Form No. 27Q, there is no case for levy of late filing fee u/s 234E of the Act.

FULL TEXT OF THE ORDER OF ITAT CHANDIGARH

This is an appeal filed by the assessee against the order dated 28.04.2022 of the Ld. Commissioner of Income Tax (A

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