Follow Us :

Section 234E

Latest Articles


TDS & TCS Payments & Returns Due Date for FY 2024-25

Income Tax : Learn about the due dates for TDS and TCS payments, returns, and consequences for late filing, deduction, and payment under the In...

April 10, 2024 23964 Views 0 comment Print

Certificates would be valid proof for claim of TDS even in absence of entry in Form 26AS

Income Tax : TDS Certificates can be used to claim TDS income even in case of mismatch in Form 26AS. Read this blog post to find out how to use...

January 18, 2023 3792 Views 0 comment Print

Late Fee interest under section 234E of Income Tax Act –  Recent Case Laws

Income Tax : Karnataka High Court in the case of Fatheraj Singhvi vs. Union of India , WRIT APPEAL NOS.2663-2674/2015(T-IT)- dated 26/08/2016 ...

December 20, 2022 14118 Views 0 comment Print

Consequences of Non Payment of TDS/TCS & Non filing of TDS/TCS Returns

CA, CS, CMA, Income Tax : Understand the consequences of non-payment of TDS/TCS & non-filing of TDS/TCS returns. Learn about the penalties and legal implica...

August 26, 2022 5484 Views 1 comment Print

Fees & Penalty for late / Non filing of TDS Return

Income Tax : No filing or Late filing of TDS returns or TDS statement shall invite 2 penal consequence 1.Fee for late filing U/s 234E and 2. Pe...

June 10, 2022 956209 Views 116 comments Print


Latest News


6 Suggestions for Amendments in Income Tax Act by BCAS

Income Tax : Bombay Chartered Accountants' Society has made a Representation on 'Suggestions for Amendments in the Income Tax Act', on 24th May...

May 28, 2019 7998 Views 2 comments Print

Reduce fee u/s. 234E from Rs.200/- per day to Rs.100/- per day

Income Tax : RECOMMENDATION FOR REDUCING THE FEE UNDER SECTION 234E FOR DEFAULT IN FURNISHING STATEMENTS OF TDS AND TCS FROM RS.200/- PER DAY T...

January 19, 2016 4226 Views 0 comment Print

Incomplete TDS certificates issued by deductor delaying Income tax refunds

Income Tax : Many Taxpayers had a tough time getting a refund of the tax deducted against his fixed deposits with public sector banks, as the t...

July 30, 2010 1385 Views 0 comment Print


Latest Judiciary


Fee under 234E Prospective from June 01, 2015: ITAT Chandigarh

Income Tax : Chandigarh ITAT rules on jurisdiction to levy fee u/s 234E on TDS returns, excluding pre-June 2015 period. Details of Batra Export...

March 20, 2024 792 Views 0 comment Print

ITAT Chennai Dismisses Appeals for Late Filing Beyond 8 Years

Income Tax : ITAT Chennai dismisses Adithya Ferro Alloys Pvt. Limited's appeals due to inordinate delay in filing TDS returns appeals, emphasiz...

February 15, 2024 414 Views 0 comment Print

ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons

Income Tax : In a recent appeal, Halo Technologies challenges the CIT(A)'s order on late fees under Section 234E of the Income Tax Act. ITAT Mu...

December 1, 2023 366 Views 0 comment Print

Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable

Income Tax : ITAT Bangalore held that no computation of fee u/s. 234E of the Act for delayed filing of return of TDS while processing a return ...

November 27, 2023 9057 Views 0 comment Print

No section 234E Penalty for Delay in TDS return filing due to filing in wrong form

Income Tax : Explore the Kerala High Court's ruling deleting section 234E penalty for TDS return delay caused by filing in Form 24Q instead of ...

November 10, 2023 1764 Views 0 comment Print


Latest Notifications


Suggest Situation justifying waiver of Section 234E fee : CBDT

Income Tax : The Board is examining the desirability and expediency of prescribing situation/circumstances under which levy of fee under Sectio...

August 2, 2016 23903 Views 1 comment Print

CBDT extends due of TDS/TCS statement for Govt. deductees – No Refund of Fees Paid U/s. 234E

Income Tax : CBDT Circular No. 07/2014 All Chief Commissioners of Income-tax All Directors General of Income-tax Sub: Ex-post facto extensi...

March 4, 2014 12082 Views 0 comment Print

Tax audit & ROI due date extended to 31.10.2013 for A.Y. 2013-14

Income Tax : In exercise of powers conferred under section 119 of the Income tax Act, 1961, the Central Board of direct Taxes, in continuation ...

October 24, 2013 26262 Views 0 comment Print

How to Calculate TDS on Salary – AY 2013-14 / FY 2012-13

Income Tax : Circular no. 8/2012-Income Tax The present Circular contains the rates of deduction of income-tax from the payment of income char...

October 5, 2012 70187 Views 0 comment Print


Latest Posts in Section 234E

TDS & TCS Payments & Returns Due Date for FY 2024-25

April 10, 2024 23964 Views 0 comment Print

Learn about the due dates for TDS and TCS payments, returns, and consequences for late filing, deduction, and payment under the Income Tax Act.

Fee under 234E Prospective from June 01, 2015: ITAT Chandigarh

March 20, 2024 792 Views 0 comment Print

Chandigarh ITAT rules on jurisdiction to levy fee u/s 234E on TDS returns, excluding pre-June 2015 period. Details of Batra Exports Vs DCIT case and analysis.

ITAT Chennai Dismisses Appeals for Late Filing Beyond 8 Years

February 15, 2024 414 Views 0 comment Print

ITAT Chennai dismisses Adithya Ferro Alloys Pvt. Limited’s appeals due to inordinate delay in filing TDS returns appeals, emphasizing timely legal action.

ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons

December 1, 2023 366 Views 0 comment Print

In a recent appeal, Halo Technologies challenges the CIT(A)’s order on late fees under Section 234E of the Income Tax Act. ITAT Mumbai directs re-adjudication, citing lack of opportunity for the Assessee to explain the delay. Full text of the ITAT order dated 20.10.2023.

Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable

November 27, 2023 9057 Views 0 comment Print

ITAT Bangalore held that no computation of fee u/s. 234E of the Act for delayed filing of return of TDS while processing a return of TDS u/s. 234E of the Act could have been made for tax deducted at source for the assessment years prior to 1.6.2015.

No section 234E Penalty for Delay in TDS return filing due to filing in wrong form

November 10, 2023 1764 Views 0 comment Print

Explore the Kerala High Court’s ruling deleting section 234E penalty for TDS return delay caused by filing in Form 24Q instead of 26Q. Insights on the case, assessment, and the court’s decision.

Delay in filing of an appeal with a plea of waiting for outcome of judicial decision not condoned

November 2, 2023 888 Views 1 comment Print

ITAT Chennai held that delay of 6 to 9 years in filing of an appeal against levy of late fees u/s 234 with a plea that they were waiting for outcome of judicial decisions not condoned.

Late fees u/s 234E is effective only from 01.06.2015

October 26, 2023 567 Views 0 comment Print

ITAT Jodhpur held that levy of late fees under section 234E of the Income Tax Act is effective only from 01.06.2015. Accordingly, levy of late fees for F.Y. 2012-2013 is unsustainable in law.

Actual status of payment by each co-owner needs to be verified in terms of applicability of section 194IA

October 20, 2023 273 Views 0 comment Print

ITAT Raipur resorted the matter back to AO to verify the actual status of payment of consideration by each co-owner vis-à-vis applicability of provisions of section 194IA of the Income Tax Act.

Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted

October 16, 2023 864 Views 0 comment Print

ITAT Jodhpur held that levying late fees u/s 234E of the Income Tax Act for delay in filing TDS return for 4th quarter of F.Y. 2012-2013 unwarranted as power to levy fees has come into effect only from 01.06.2015