ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]

ITAT - Late Filing Fee - ITAT Deletes Late Filing Fee - TDS Return Due to Human Error - TDS Return - Human Error - taxscan

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the late filing fee under Section 234E of the Income Tax Act for TDS return due to human error and absence of malafide intention. The assessee Kanta Govind Singh, was a resident senior citizen aged 85 years. During the year under consideration the…

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