Demand to late fee u/s. 234E not sustainable for TDS filed before 1st June 2015: ITAT [Read Order]

Demand - late fee - TDS - ITAT - taxscan

The Income Tax Appellate Tribunal(ITAT), Bangalore Bench has held that the demand for late fees under section 234E of the Income Tax Act,1961 is not sustainable for TDS filed before 1st June 2015. The assessee, Shri Thomas Abraham challenged separate orders dated 25/03/2022 u/s. 250 passed by the National Faceless Appeal Centre (NFAC), Delhi relating…

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