Late Fees u/s 234E cannot be levied for period prior to 1.6.2015 for quarterly TDS Returns: ITAT [Read Order]

Late Fees - TDS Returns - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that late fees under Section 234E of the Income Tax Act, 1961 cannot be levied for period prior to 1.6.2015 for quarterly TDS returns. The only issue to be decided in the appeal was to whether the CIT(A), NFAC was justified in confirming the rectification order…

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