Delay in filing TDS would attracts Late Fee u/s 243E of Income Tax Act: ITAT [Read Order]

TDS - filing TDS - Late Fee - Income Tax Act - Income tax - ITAT - taxscan

Income Tax Appellate Tribunal (ITAT) of Amritsar bench, entertained by M.L. Meera (Accountant Member) and Anikesh Banerjee (Judicial Member) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] National Faceless Appeal Centre (NFAC) that to levy the late fee on the assessee on filing Tax Deduction Source (TDS) late. The appeal was filed…

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