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Case Law Details

Case Name : Block Development Officer Vs ACIT (ITAT Jaipur)
Appeal Number : ITA Nos. 891, 892, 893, 894, 895 & 896/JP/2019
Date of Judgement/Order : 19/06/2020
Related Assessment Year : Financial Years :2015-16 & 2016-17 (24Q & 26Q, 2nd, 3rd & 4th Quarter)
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Block Development Officer Vs ACIT (ITAT Jaipur)

The issue under consideration is whether the late filing fees for TDS return u/s 234E is mandatory in nature or it can be condone if there is reasonable cause?

ITAT states that th

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