Late Fee u/s 234E of IT Act towards Belated filing of TDS return shall not be levied on prior to 01.06.2016: ITAT [Read Order]

By Aparna. M - On October 13, 2023 11:00 am - 2 mins read
Late Fee - IT Act - Belated filing of TDS return - ITAT -filing of TDS return - taxscan

The Income Tax Appellate Tribunal (ITAT), Jodhpur bench, held that late fees under Section 234E of the Income Tax Act, 1961, towards the belated filing of Tax Deduction at Source return should not be levied prior to 01.06.2016. Assessee Sushil Kumar Marlecha has filed the Quarter 4 form in 26Q. Against that TDS return, an…

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