Tag: 234e fee

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 …