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Section 234E

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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 35478 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 3849 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 14538 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 5583 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 956767 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 8016 Views 2 comments Print

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


January 19, 2016 4238 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 1394 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 810 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 429 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 411 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 9252 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 1827 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 23927 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 12085 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 26622 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 70226 Views 0 comment Print

No Section 234E Late Fee for TDS return for the period prior to 01.06.2015

October 5, 2023 1911 Views 0 comment Print

Learn about Kerala High Court’s judgment on Section 234E late fees for TDS returns before 01.06.2015. Analysis of case and its implications.

Kerala HC Quashes Late Fee under Section 234E for Delayed TDS Return

September 29, 2023 1143 Views 0 comment Print

Kerala High Court quashes late fee levied under Section 234E of Income Tax Act for delayed TDS return filing. Explore the case and jurisdictional grounds.

Jurisdictional AO has jurisdiction to entertain rectification application filed u/s 154

September 1, 2023 1383 Views 0 comment Print

ITAT Delhi held that the Jurisdictional A.O. is having the jurisdiction to entertain the rectification application filed by the Assessee u/s 154 of the Income Tax Act.

Section 234E Late Fee Invalid for Assessment Years Before 01.06.2015: ITAT

August 21, 2023 726 Views 0 comment Print

ITAT Chennai declares Section 234E late fee invalid for assessment years before 01.06.2015 in Marshal Textiles vs ACIT, aligned with HC decisions.

Late Filing Fee Imposed for Delayed TDS Statement Upheld by ITAT

July 23, 2023 5094 Views 0 comment Print

The ITAT Delhi dismissed an appeal by Yogender Kumar and confirmed the levied late filing fee for a delay in filing a TDS statement, reinforcing the importance of timely compliance with TDS provisions.

Late fee under Section 234E of Income Tax Act not retrospective

July 17, 2023 762 Views 0 comment Print

Delve into the recent ITAT Bangalore case of Balram Corporate Services Pvt Ltd Vs ITO, discussing the non-retrospective nature of late fee charges under Section 234E of the Income Tax Act.

Imposition of late fees for delay in filing of TDS/ TCS statement prior to 01.06.2015 is bad-in-law

July 4, 2023 501 Views 0 comment Print

ITAT Cochin held that prior to 1st June 2015, there was no provision enabling demand in respect of levy of fees u/s 234E for late filing of TDS/ TCS statement. Accordingly, imposition of late fees prior to 1st June 2015 is bad-in-law.

ITAT Rules Against Fees for Late TDS Filing Prior to 1.6.2015

June 30, 2023 447 Views 0 comment Print

Review the landmark ITAT ruling of Lifeline Medicare Hospitals Private Limited Vs CIT, where a notice levying fees for late filing of TDS prior to June 1, 2015 was set aside.

Section 234E late fees not payable for any period prior to 01-06-2015

June 25, 2023 882 Views 0 comment Print

Karnataka High Court rules Section 234E demands for late TDS returns prior to 01-06-2015 as invalid, impacting implications for income tax proceedings under IBC. The question of constitutional validity of Section 234E remains open for future consideration.

Section 154 cannot be invoked to levying of fee u/s 234E

June 25, 2023 444 Views 0 comment Print

ITAT found that the issue related to the belated filing of TDS returns and subsequent levying of fees under Section 234E of the Income Tax Act was a matter of factual verification. Thus, it was not covered under Section 154 of the Act, which only allows rectification for apparent mistakes on record.

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