ITAT waives Late Fee u/s 234E of Income Tax Act, allows Appeal considering Technical Error [Read Order]

The delay of 484 days was caused by filing TDS return in Form 24Q instead of Form 26Q
ITAT waives Late Fee- Income Tax Act- Appeal - Technical Error -taxscan

The Jodhpur bench of the Income Tax Appellate Tribunal (ITAT) granted the assessee’s appeal, acknowledging that the delay in filing the TDS return was due to a technical issue rather than negligence. The assessee, a recognised provident fund, deposited TDS to the central government account and filed TDS Return in Form 24Q. Later on, it…

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