Late Fee can’t be imposed If TDS Statement filed within Due Date with Technical Errors: ITAT

Fee - TDS Statement - Due Date - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that late fee under section 234E of the Income Tax Act, 1961 cannot be levied if the statement has been filed within the due date, but along with technical errors. The assessee, G.B. Builders, had initially deposited the entire TDS in respect of the purchase…

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