![General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118150-general-penalty-imposed-late-fee-levied-madras-hc-taxscan.webp "General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]")
General Penalty u/s 125 Cannot Be Imposed When Late Fee is Levied u/s 47: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that when late fee is charged under Section 47 of the GST laws for delay in filing annual returns,...
![Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/250x150_2116123-late-fee-for-belated-tds-returns-itat-taxscan.jfif "Late Fee for Belated TDS Returns prior to 01.06.2015 invalid in absence of enabling Provision u/s 200A: ITAT [Read Order]")
![MCA Big Relief: No Late Fees for FY 2024-25 Annual Filings, Know the Last Date [Read Circular]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115983-mca-big-relief-late-fees-annual-filings-taxscan.webp "MCA Big Relief: No Late Fees for FY 2024-25 Annual Filings, Know the Last Date [Read Circular]")
![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]](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]
The Andhra Pradesh High Court has held that the acceptance of belated returns of the assessee by the department along with the late fee is not a valid ground to exonerate the assessee from the time...
![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]
The Delhi Government vide notification no. No. 07/2023-State Tax has waived the late fee for filing the annual returns of the registered taxpayers having turnover up to Rs. 20 crore. Under...
![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]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the imposition of late fees under section 234E of the Income Tax Act of 1961 should not apply to cases where the filing of...
![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...
