Late Fee u/s 234E deleted as the assessee was a senior citizen and had deposited TDS amount immediately and delay…
Delay in Appeal against TDS CPC order downloaded after two years condoned as the order was never served on assessee…
Appeal not allowable against computer extract of demand raised by CPC-TDS at traces website. Assessee granted liberty to file appeal…
Late fee u/s 234E is imposed towards extra effort and resources for processing delayed TDS returns. ITAT dismisses assessee’s appeal…
TDS return filed late cannot be declared non est in law. Like income tax return no such provision exits declaring…
Levy of fee us/ 234E prior to 01.06.2015. ITAT explains the law on condonation of delay by assessee in filing…
No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required…
Orders u/s 234E not appealable before CIT(A). Department not obliged to serve the order separately upon the assessee when available…
Levy of fee u/s 234E before 01.06.2015-in view of difference between High Courts, the one in favour of assessee needs…
F.No. 275/27/2013-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New…