Tds, late filing fees u/s. 234e
This query is : Resolved
Anil Ahuja
(Querist)
07 December 2017
DEAR EXPERTS,
A STATE GOVT ORG. HAS RECEIVED INTIMATION U/S.200 TO PAY HUGE LATE FILING FEES FOR THE YEARS STARTING FROM F.Y.2009-10. THE REASON FOR LATE FILING OF TDS RETURNS WAS DUE TO IMPROPER ADMINISTRATION OR COMPLIANCE MECHANISM IN THE STATE GOVT ORG. THEY HAVE PAID APPLICABLE INTEREST FOR LATE FILING
Q1) IS THERE ANY REMEDY AVAILABLE FOR THE ASSESSEE FOR REQUESTING WAIVER OF LATE FEES?
A2)CAN I RELY ON THE Gajanan Constructions vs. DCIT (ITAT Pune) CASE WHERE IT WAS DECIDED THAT 234E FEES CAN BE LEVIED FROM 1-6-15, PRIOR TO THAT A.O CANNOT COLLECT LATE FEES U/S 234E?
IS THERE ANY OVER RULING NOTIFICATION OR CASE LAW OR AMENDMENT TO THE ABOVE CASE ?
THANKS IN ADVANCE
A STATE GOVT ORG. HAS RECEIVED INTIMATION U/S.200 TO PAY HUGE LATE FILING FEES FOR THE YEARS STARTING FROM F.Y.2009-10. THE REASON FOR LATE FILING OF TDS RETURNS WAS DUE TO IMPROPER ADMINISTRATION OR COMPLIANCE MECHANISM IN THE STATE GOVT ORG. THEY HAVE PAID APPLICABLE INTEREST FOR LATE FILING
Q1) IS THERE ANY REMEDY AVAILABLE FOR THE ASSESSEE FOR REQUESTING WAIVER OF LATE FEES?
A2)CAN I RELY ON THE Gajanan Constructions vs. DCIT (ITAT Pune) CASE WHERE IT WAS DECIDED THAT 234E FEES CAN BE LEVIED FROM 1-6-15, PRIOR TO THAT A.O CANNOT COLLECT LATE FEES U/S 234E?
IS THERE ANY OVER RULING NOTIFICATION OR CASE LAW OR AMENDMENT TO THE ABOVE CASE ?
THANKS IN ADVANCE
07 December 2017
Another citation in support of your contention
+ Fatheraj Singhvi Vs. UOI (2016) 73 Taxmann.com 252 (Kar).
+ Fatheraj Singhvi Vs. UOI (2016) 73 Taxmann.com 252 (Kar).
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Anil Ahuja
(Querist)
07 December 2017
Yes sir, thank you
Should I take them as grounds and ask for non levy of late fees for period prior to 1.6.15?
Should I take them as grounds and ask for non levy of late fees for period prior to 1.6.15?
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