No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]

computation of fee - Income Tax Act - Delayed filing -Tax Deducted at Source ITAT - TDS - Tax Deducted - TAX - Tax ACT - TAXSCAN

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the computation of fee under section 234E of the Income Tax Act,1961 cannot be done for delayed filing of return of Tax Deducted at Source (TDS) before the period of 01.06.2015.  Channabasaveshwara, the appellant assessee was a Trust and was running an educational…

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