TDS 234e prior to 2014-15

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This discussion addresses the possibility of appealing a TDS 234e penalty levied for financial years 2012-13 and 2013-14, processed before March 31, 2015. The consensus is that late fees imposed before June 1, 2015, can be waived by the officer. Assessees can file a rectification under Section 154 or an appeal to have the 234e demand cancelled. The user is also seeking an appeal format for this specific waiver.

Anant Dokania

Anant Dokania (Querist)
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21 March 2020 Assessee has 234e penalty for fy 2012-13 & 2013-14 which was processed before 31.03.2015.

In processing, department charges 234e late fee.

Can we file an appeal now for waiver of that 234e penalty?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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21 March 2020 Late fee levied before 01.06. 2015 can be waived by the officer and the assessee for waiver can file a rectification under Section 154 or appeal can be filed for getting the demand of 234E cancelled.

Anant Dokania

Anant Dokania (Querist)
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22 March 2020 If anyone have appeal format for waiver of 234e, then please share the same.
caanant@gmail.com