Late Filing Fee Imposed for Delayed TDS Statement Upheld by ITAT

Yogender Kumar Vs ITO (ITAT Delhi)

Introduction: In the case of Yogender Kumar Vs ITO, the Income Tax Appellate Tribunal (ITAT), Delhi, upheld the decision to impose a late filing fee on the assessee for a delay in filing the Tax Deducted at Source (TDS) statement. The assessee had purchased an immovable property and while the TDS was deducted and deposited as required, the filing

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