Ways to waive late fees imposed u/s 234e

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This query is : Resolved

kulwinder kaur (Querist)

18 April 2014 Hello
sir i have received the notice of 234e regarding late file of tds return so i want to know that is there is any way to waive this. what procedure we can follow to waive this. please give me best solution in this matter as soon as possible............

Thanks

ABHISEK TOSNIWAL

ABHISEK TOSNIWAL (Expert)

18 April 2014 No way to waive penalty under sec 234E. It is a compulsory penalty.

kulwinder kaur

kulwinder kaur (Querist)

21 April 2014 BUT Sir if we have good reason for this then we can wave or not. there is managerial dispute in our concern so we has delaid the return otherwise we fill the return on time

kulwinder kaur

kulwinder kaur (Querist)

21 April 2014 BUT Sir if we have good reason for this then we can wave or not. there is managerial dispute in our concern so we has delaid the return otherwise we fill the return on time

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

03 August 2025 Hey! About the late fee under Section 234E for TDS returns:
Strictly speaking, the penalty under Section 234E is mandatory — it’s Rs. 200 per day of delay, and there is no provision in the Income Tax Act to waive it officially.
Even if you have a genuine reason like managerial dispute or any internal issues, the law doesn’t allow waiver or relaxation of this penalty.
But here’s what you can try:
Write a Representation/Request Letter:
Draft a detailed letter to the Assessing Officer (AO) explaining the genuine reasons for delay, emphasizing that it was beyond your control and you’ve been compliant otherwise.
Sometimes, based on discretion, AO may reduce or waive the penalty, though it’s not guaranteed.
File the Return ASAP:
The sooner you file the return after receiving the notice, the better your chances to convince the AO.
Legal Remedies:
If penalty is imposed despite your request, you can contest it in Income Tax Appellate Tribunal (ITAT) or through rectification requests if you find procedural flaws.
Summary:
No automatic waiver allowed under the Act.
Write a strong, sincere request explaining the cause.
File returns ASAP to minimize penalty amount.
Consult your tax professional for personal guidance.

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