Fees u/s 234 e

Penalty u/s 234E cannot be waived off. However, the IT dept must follow due course of 'natural justice' and give appropriate opportunity to the assessee in default to give his side of the story before imposing any penalty upon him. So, it depends on the explanation of the assessee that will decide the issue.

234A/B/C Interest can be waived by CCIT/DGIT   or

It can be relaxed by CBDT  OR

When both does not provide benefit then a WRIT PETITION can be filed against that since no appeal can be made against 234A/B/C Interest levy

But same is not the case with 234E, It is a penalty and word used in section is  "Shall", hence it mandatory to be paid

From 1st July 2012, No TDS return can be filed without paying interest U/s 234E

CA.MANOJ MANTRI

As of now there is no chance for waiver of Fee u/s 234E.it is mandatorily required to paid