Late fees 234e

Saurabh Toshniwal (ca final) (2363 Points)

03 April 2015  
assessee had deposited tds of rs 10000 under section 194H for mar 15 on 31/3/15 and also wrongly paid same amt ie rs 10000 as late filing fees under section 234E. now can assessee claim refund of that amount paid under section 234E ie rs 10000 or is there any procedure for adjusting this amount against tds under any other section & in account of any other assessee.