GST Compliance Calendar for September 2025
September 2025 brings several important deadlines for businesses, e-commerce operators, non-resident taxpayers, and other registered entities under...
![CBDT amends Income Tax TDS Return Form 27Q: Know Changes [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/06/CBDT-Income-Tax-TDS-Return-Income-Tax-Form-27Q-Form-27Q-TAXSCAN.jpg "CBDT amends Income Tax TDS Return Form 27Q: Know Changes [Read Notification]")
Late Fee u/s 234E of IT Act towards Belated filing of TDS return shall not be levied on prior to 01.06.2016: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur bench, held that late fees under Section 234E of the Income Tax Act, 1961, towards the belated filing of Tax Deduction at Source return should not be...
![Late Fee u/s 234E of IT Act towards Belated filing of TDS return shall not be levied on prior to 01.06.2016: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Late-Fee-IT-Act-Belated-filing-of-TDS-return-ITAT-filing-of-TDS-return-taxscan.jpg "Late Fee u/s 234E of IT Act towards Belated filing of TDS return shall not be levied on prior to 01.06.2016: ITAT [Read Order]")
ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench has directed to file separate rectification application for several intimation pertaining to different financial years for charging late fee on...
![ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Rectification-Application-several-intimations-financial-years-late-fee-on-belatedly-filed-TDS-Return-TDS-Return-TDS-late-fee-taxscan.jpg "ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]")
Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]
The Delhi High Court set aside the reassessment order passed without considering rectification made on Tax Deducted at Source (TDS) return. Siemens Industry Software, the petitioner’s grievance is...
![Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reassessment-Order-Rectification-TDS-Return-TDS-Delhi-HC-Sets-aside-Order-Delhi-High-Court-taxscan.jpg "Reassessment Order passed without considering Rectification made on TDS Return: Delhi HC Sets aside Order [Read Order]")
Belated Filing of TDS Return Contemplated into Levy of fee u/s 234E of Income Tax Act is not Apparent Mistake and not Subject Matter u/s 154: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has held that belated filing of Tax Deduction at Source return contemplated non levy of fee under Section 234E of the Income Tax Act was not...
![Belated Filing of TDS Return Contemplated into Levy of fee u/s 234E of Income Tax Act is not Apparent Mistake and not Subject Matter u/s 154: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Belated-Filing-of-TDS-Return-Contemplated-Income-Tax-Act-Mistake-and-not-Subject-Matter-ITAT-TAXSCAN.jpg "Belated Filing of TDS Return Contemplated into Levy of fee u/s 234E of Income Tax Act is not Apparent Mistake and not Subject Matter u/s 154: ITAT [Read Order]")
ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]
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...
![ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Late-Filing-Fee-ITAT-Deletes-Late-Filing-Fee-TDS-Return-Due-to-Human-Error-TDS-Return-Human-Error-taxscan.jpg "ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]")
