Late Fee Levy u/s 234E for TDS Returns Prior to June 2015 Invalid: ITAT [Read Order]

The tribunal ruled that the levy of late fees under Section 234E of the Income Tax Act for delayed filing of TDS returns prior to June 1, 2015, is invalid as there was no provision prior to the date.
By Franklin Joshva - On May 29, 2025 8:01 pm - 2 mins read
ITAT Pune - Late fee TDS returns - TDS late filing penalty - Taxscan

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) deleted the late fees imposed under Section 234E of the Income Tax Act, 1961, for the delayed filing of quarterly Tax Deducted at Source (TDS) returns prior to June 2015. Ram Refrigeration & Electronics Pvt. Ltd., (assessee) a private limited company filed against the orders…

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