TDS Late Fees u/s 234E Leviable only Prospectively, Not Before 01/06//2015: ITAT deletes Penalty [Read Order]

TDS Late Fees - Leviable - Prospectively - ITAT deletes Penalty - Penalty - ITAT - Income Tax - taxscan

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 only be levied prospectively and not before 1/06/2015. The Assistant Commissioner of Income Tax, (ACIT), Ghaziabad issued an intimation under Section…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader