ITAT deletes late fee levied on Belatedly filed TDS before Amendment in Section 234 E of Income Tax Act [Read Order]

By Aparna. M - On July 12, 2023 8:00 am - 2 mins read
ITAT - deletes - late - fee - levied - Belatedly - filed - TDS - Amendment - Income - Tax - Act - TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Bangalore Bench deleted late fee levied on belatedly filed Tax Deduction (TDS) at Source before the amendment in section 234E of Income Tax Act, 1961. The assessee Balram Corporate Services Pvt. Ltd. For Assessment Years 2013-14, 2014-15 and 2015-16  filed its TDS statement in Form No.24Q for quarter-4 belatedly…

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