How can the late filing fees u/s 234E be waived by the TDS officer? or compulsory we have to pay and revise the return? awaiting your revert.
Thanks
Suraj Utekar
9370263864
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Waiver for tds return late filling fees u/s 234e
Replies (5)
No such waiver is generally available.
The intention of the law essentially is to penalize & ensure timely payment of TDS.
However if certain grounds etc. be shown to the concerned AO, the officer may take the final call.
The TDS late filing fees is mandatory and cannot be waived off.
Even if you appeal to your AO for waiving off the late filing fees raised against you before June 2015, then also they will direct you to appeal to the higher authorities.
I concur with the view of Ms. puja
Thank you everyone for reply.
Regards,
Suraj Utekar
9370263864
It's not discretional penalty but it's a FEE (just like 234F) which is given in the Act itself and it levied automatically once the default is done.
Therefore, no question of waiver (unless there is date extension etc by CBDT itself).
Therefore, no question of waiver (unless there is date extension etc by CBDT itself).
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