![Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-Returns-TDS-Returns-Filed-TDS-Returns-Filed-Prior-taxscan.jpg "Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]")
Levy of Late Fee u/s 234E for TDS Returns Filed Prior to June 2015 Unjustified: ITAT Rules Amendment is Prospective [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that late fees levied under Section 234E of the Income Tax Act, 1961, for delayed...
![ITAT waives Late Fee u/s 234E of Income Tax Act, allows Appeal considering Technical Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-waives-Late-Fee-Income-Tax-Act-Appeal-Technical-Error-taxscan.jpg "ITAT waives Late Fee u/s 234E of Income Tax Act, allows Appeal considering Technical Error [Read Order]")
![Non filing of TDS u/s 234 E of Income Tax Act for 8 years: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Chennai-Non-filing-of-TDS-filing-of-TDS-taxscan.jpg "Non filing of TDS u/s 234 E of Income Tax Act for 8 years: ITAT dismisses Appeal [Read Order]")
![When Substantial Justice and technical considerations are pitted against each other, Cause of Substantial Justice shall be preferred: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/When-Substantial-Justice-technical-considerations-pitted-against-each-other-Cause-of-Substantial-Justice-ITAT-TAXSCAN.jpg "When Substantial Justice and technical considerations are pitted against each other, Cause of Substantial Justice shall be preferred: ITAT [Read Order]")
![Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/condoned-ITAT-Income-Tax-Appellate-Tribunal-assessee-limitation-Appeal-Filing-taxcsan.jpg "Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [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 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 Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]
The Raipur Bench of Income Tax appellate Tribunal (ITAT) held that on perusal of the statement of working and the supporting bank statements it is observed that the Home Loan of Rs. 69,00,000/- from...
![ITAT Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Remits-matter-AO-to-Determine-Actual-status-Payment-of-Consideration-Purchase-of-Flat-by-Co-owners-TAXSCAN.jpg "ITAT Remits matter to AO to Determine Actual status of Payment of Consideration towards Purchase of Flat by Co-owners [Read Order]")
Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]
The Kerala High Court quashed the intimation order issued under the Income Tax Act, 1961 in the matter of levy of late fees under Section 234E of the Income Tax Act, 1961 for filing delayed previous...
![Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-late-fees-Income-Tax-Act-filing-previous-TDS-return-Kerala-HC-intimation-order-TAXSCAN.jpg "Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]")
ITAT dismisses Ex Parte Order passed without giving Proper Opportunity to hearing during Covid Pandemic [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) has rejected the order passed in absentia/ ex-parte, which did not provide the assessee an opportunity for a hearing during the COVID-19...
![ITAT dismisses Ex Parte Order passed without giving Proper Opportunity to hearing during Covid Pandemic [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-dismiss-Ex-Parte-Order-Proper-Opportunity-hearing-Covid-Pandemic-income-tax-taxscan.jpg "ITAT dismisses Ex Parte Order passed without giving Proper Opportunity to hearing during Covid Pandemic [Read Order]")
![ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-late-filing-fee-IT-Act-limitation-Income-tax-late-fee-income-tax-act-taxscan.jpg "ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [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]")
TDS Late Fees u/s 234E Leviable only Prospectively, Not Before 01/06//2015: ITAT deletes Penalty [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty holding that the late fee under Section 234E of the Income Tax Act 1961 regarding Tax Deducted at Source (TDS) could...
![TDS Late Fees u/s 234E Leviable only Prospectively, Not Before 01/06//2015: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/TDS-Late-Fees-Leviable-Prospectively-ITAT-deletes-Penalty-Penalty-ITAT-Income-Tax-taxscan-.jpg "TDS Late Fees u/s 234E Leviable only Prospectively, Not Before 01/06//2015: ITAT deletes Penalty [Read Order]")