![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]")
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...
![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]")
![Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Acceptance-Returns-Late-Fee-Exonerate-Assessee-Time-Limit-ITC-Claim-Andhra-Pradesh-HC-TAXSCAN.jpeg "Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]")
![Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-Govt-waives-Late-fee-for-Filing-Annual-Returns-Delhi-Govt-waives-Late-fee-Late-fee-Filing-Annual-Returns-Annual-Returns-Registered-Taxpayers-Taxpayers-Turnover-taxscan.jpg "Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]")
![Failure to File TDS/TCS Prior to Amendment of S. 200A of Income Tax Act shall not subject to Late Fee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/File-TDS-TDS-TCS-Amendment-of-S-200A-of-Income-Tax-Act-Amendment-Income-Tax-Act-Income-Tax-Late-Fee-ITAT-Tax-Taxscan.jpg "Failure to File TDS/TCS Prior to Amendment of S. 200A of Income Tax Act shall not subject to Late Fee: ITAT [Read Order]")
Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, held that late fee and interest in respect of the TDS statements cannot be levied prior to...
![Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Statements-TDS-Late-Fee-Interest-ITAT-Income-Tax-Tax-Taxscan.jpg "Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]")
Rajasthan GST Dept. Issues Guidelines for Refund of Late Fee and Deposit u/s 47 of the RGST Act [Read Order]
In accordance with Order No. F.17 (137) ACCT/GST/2017/8289 dated March 10, 2023, the Commercial Taxes Department of the Government of Rajasthan has issued guidelines for the repayment of late fees...
![Rajasthan GST Dept. Issues Guidelines for Refund of Late Fee and Deposit u/s 47 of the RGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rajasthan-GST-Department-GST-Department-Guidelines-GST-Refund-Late-Fee-Deposit-RGST-Act-Taxscan.jpg "Rajasthan GST Dept. Issues Guidelines for Refund of Late Fee and Deposit u/s 47 of the RGST Act [Read Order]")
MCA extends Time for Filing 45 Company E-Forms, PAS-03 and SPICE+PartA in MCA V3 Portal, No Additional Late Fee [Read Circular]
The Ministry of Corporate Affairs has extended the time for filing 45 company e-Forms, PAS-03 and SPICE+PartA in the MCA V3 Portal with no additional late fee levies. The MCA issued a General...
![No Late Fee for TDS Default for AY 2013-14: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Late-Fee-Tds-TDS-Default-ITAT-Income-Tax-taxscan.jpg "No Late Fee for TDS Default for AY 2013-14: ITAT [Read Order]")
Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court ruled that the late fee for delayed filing of TDS under section 234 of the Income Tax Act, 1961 cannot be levied for the year 2012-13 as the amended...
![Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Late-Fee-filing-of-TDS-TDS-Income-Tax-Act-Income-Tax-Kerala-High-Court-taxscan.jpg "Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]")
![Delay in filing TDS would attracts Late Fee u/s 243E of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-filing-TDS-Late-Fee-Income-Tax-Act-Income-tax-ITAT-taxscan.jpg "Delay in filing TDS would attracts Late Fee u/s 243E of Income Tax Act: ITAT [Read Order]")