Consequences of non processing of revised return filed beyond the specified dates by the CPC TDS

Shashikant G Parasramka (Proprietor) (88 Points)

06 December 2021  
the CPC TDS has processed the return beyond the due date specified in sec 206CB. What would be the legality of the demand determined towards interest and late filing fees as also short deduction made. the demand determined in the revised return is lower the the demand determined in the original return due to PAN correction, challan correction etc.