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Tds default u/s 234e for late filing levy

astha (.) (99 Points)

29 November 2017

IS THERE ANY SUPREME COURT DECISION FOR NOT PAYING THE LATE FILING LEVY FOR TDS RETURN FILED LATE?

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Jaypalsingh Rathore (Student CA IPC / IPCC) (27 Points)
Replied 02 December 2017

ITAT,Pune has given the judgement in appeal filed by several assessees regarding levy of fees u/s 234E where ITAT has taken the view that fees u/s 234E could not be levied for tds return filed before 01/06/2015 as the section 200A(1)(c) was amended vide finance act,2015.