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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 35253 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 14532 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 956746 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 807 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 26616 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 filing fees for inadvertent wrong TDS Statement filing

November 7, 2022 1239 Views 0 comment Print

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 fee u/s 234E for delay in filing TDS return applicable only from 01.06.2015

October 18, 2022 708 Views 0 comment Print

ITAT Bangalore held that any ambiguity in a taxing statute should ensure the benefit of the subject/ assessee. Accordingly, the taxing provision of late fee in respect of late filing of TDS return came into force from 01.06.2015. Hence, late fees u/s 234E cannot be levied before 01.06.2015.

No late fees under section 234 E of IT Act,1961 on TDS default before 01/06/2015

October 3, 2022 816 Views 0 comment Print

Fee u/s. 234E for filing TDS returns belatedly could not be levied prior to 01/06/2015 as there was no machinery provision of sec. 200A .

Late fee u/s 234E for delay filing of TDS return not leviable prior to 01.06.2015

August 26, 2022 5859 Views 0 comment Print

Held that late fee u/s 234E for delayed filing of return of TDS not leviable while processing a return of TDS for the assessment years prior to 1.6.2015.

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

August 26, 2022 5583 Views 1 comment Print

Understand the consequences of non-payment of TDS/TCS & non-filing of TDS/TCS returns. Learn about the penalties and legal implications.

Section 234E is prospective and apply to tax period after 1.6.2015

August 8, 2022 1671 Views 1 comment Print

Shivansh Infraestate Pvt. Ltd Vs (ITAT Lucknow) ITAT find that it is undisputed fact that the assessee has been charged late fee u/s. 234E for various returns filed in the Form-26Q for late filing of the statements. These cases relate to Assessment Year 2014-15. The various Hon’ble High Courts including the Hon’ble Karnataka High Court […]

Order under Section 234E of Income Tax Act is appealable: ITAT Pune

July 26, 2022 2607 Views 0 comment Print

As per section 246A of the Act, the assessee has a right to file an appeal before CIT(A) against the intimation under section 200A of Act.

Late Filing of Appeal – Scarcity of Advisors not valid reason for SBI

July 18, 2022 591 Views 0 comment Print

State Bank of India Vs ACIT (ITAT Pune) We find that the assessee had deducted TDS as per rates prescribed by the Act and the same was deposited in Central Government account, but with a delay in filing the TDS statement as required under law. For such failure the respondent-revenue levied late fee u/s. 234E […]

Section 234E Late fee is automatic and not discretionary

July 17, 2022 7317 Views 1 comment Print

Held that when there is a delay, a late fee u/s 234E and 200A of the Act is automatic and there is no discretion not to levy late fees with the TDS Officer.

No Section 234E late fee for default committed before 01.06.2015

June 23, 2022 408 Views 0 comment Print

Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act.

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