Assessee Liable to Pay Late Filing Fee for Delay in Filing TDS Statement: ITAT Dismisses Appeal [Read Order]

By Killamsetty Rasmita - On July 19, 2023 9:45 pm - 2 mins read
Assessee - Liable - Pay - Late - Filing - Fee - Delay - Filing - TDS - ITAT - Dismisses - Appeal - TAXSCAN

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed an appeal by an assessee who was liable to pay a late filing fee for delay in filing a Tax Deduction at Source (TDS) statement. The assessee, Yogender Kumar was required to deduct TDS @ 1% under Section 194IA of the Income Tax…

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