Tds


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This discussion explores whether TDS officers have the authority to waive late filing fees under Section 234E. It suggests that officers may not be able to grant waivers directly, and appeals to higher authorities might be necessary. For returns filed before June 1, 2015, an appeal before the CIT(A) is recommended, referencing the Fateh Raj Singhvi case.

(Querist)
04 January 2020 How can the late filing fees u/s 234E be waived by the TDS officer? or compulsory we have to pay and revise the return? awaiting your revert.

swasti (Expert)
04 January 2020 The TDS officer may not be in a position to waive off the penalty. Appeal has to be made before higher authorities if waiver is sought.

04 January 2020 If the late fee pertains to return filed prior to 01.06.2015 then go for an appeal before CIT(A). Please refer Fateh Raj Singhvi's case of Honourable Karnataka High Court. 289 CTR 602.


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