Tag: 234e fee
Late Fee u/s 234E deleted as the assessee was a senior citizen and had deposited TDS amount immediately and delay in filing TDS return was on account of human error due to old age In a recent decision, ITAT deleted late fee u/s 234E where the assessee was …
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee ABACUS Case Law CitationABCAUS 3352 (2020) (08) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the late fee for …
Appeal not allowable against computer extract of demand raised by CPC-TDS at traces website. Assessee granted liberty to file appeal after obtaining order ABCAUS Case Law Citation:ABCAUS 3235 (2020) (01) ITAT Important case law relied upon by the parties:Rajesh KouraniM/s. Asan Memorial Association In the instant case, the …
Late fee u/s 234E is imposed towards extra effort and resources for processing delayed TDS returns. ITAT dismisses assessee’s appeal ABCAUS Case Law Citation:ABCAUS 3194 (2019) (12) ITAT Important case law relied upon by the parties:Shree Narayana Guru Smaraka Sangam Upper Primary School vs. UOI & Ors.Rashmikant Kundalia …
TDS return filed late cannot be declared non est in law. Like income tax return no such provision exits declaring a return of TDS filed beyond time invalid ABCAUS Case Law Citation:ABCAUS 3088 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:Fatehraj Singhvi v. UOI 73 …
Levy of fee us/ 234E prior to 01.06.2015. ITAT explains the law on condonation of delay by assessee in filing these appeals before the CIT(A) ABCAUS Case Law Citation: ABCAUS 2999 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Collector, Land Acquisition Vs. MST Katiji …
No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required u/s 200(3) rwr 31A(4A) – ITAT ABCAUS Case Law Citation: ABCAUS 2566 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: Mahavir AGENCY vs. Income Tax OFFICER …
Orders u/s 234E not appealable before CIT(A). Department not obliged to serve the order separately upon the assessee when available online – ITAT The instant appeals were filed by the assessee against the order of the CIT(A) confirming the order imposing late fees under section 234E of the …
Levy of fee u/s 234E before 01.06.2015-in view of difference between High Courts, the one in favour of assessee needs to be followed where decision of Jurisdictional High Court is not in against-ITAT ABCAUS Case Law Citation: ABCAUS 2288 (2018) (04) ITAT The assessee had filed the instant …
F.No. 275/27/2013-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 1st/2nd August, 20) 6 To All the Pr. Chief Commissioner of Income Tax Chief Commissioner of Income Tax (TDS) Subject: Situation of genuine hard ship justifying waiver …