Filing of Wrong TDS Statement is a Mere Technical Inadvertent Error, Late Fee u/s 234E Not Applicable: ITAT [Read Order]

TDS Statement - Technical Inadvertent Error - Late Fee - ITAT - taxscan

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT), has held that the filing of TDS Statement in form would constitute a mere inadvertent error and the department cannot impose late fee under section 234E of the Income Tax Act, 1961 in such cases. The assessee, Mr. Gurpreet Singh, is engaged in the business…

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