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Fee charged u/s 234e

This query is : Resolved 

29 November 2013 As Section 234E has been inserted from 01.07.2012, and now Income tax department is generating Intimation online and asking to deposit the fee. I am working at HO in a Bank and dealing with Income Tax. As many branches failed to file IT TDS return on time , so department is asking fee under section 234E. As there is no loss to revenue, as tds has been timely paid by them, whether on this ground can we go in appeal or any other remedy is available?

29 November 2013 In my opinion your appeal won't be sustainable because provisions clearly states it is leviable on account of delay in filing of e TDS Returns under the provisions of the Act.

if any members have a different opinion please kindly share with the reasoning.

29 November 2013 Singh Ji,

It is not about loss of revenue, it is about compliance. If your logic holds good, then even 234A should also be abolished.

Kindly note that 234E cannot be waived.


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