Late filling fee u/s 234E

[Krishan K Dalmia]

Dear All

We have received intimation for late filling fee for late filling of TDS return. Can u please advise that the same can be waived or not.

[CAGOPALJI AGRAWAL]

The issue is under litigation and Kerala High Court has granted an interim stay on the same.

AI Summary

Late filing fee under section 234E for TDS returns faces waiver question; matter under litigation with interim stay granted. Late filing fee under section 234E is levied for delayed TDS returns; the central operative question is whether that fee may be waived. The matter was under litigation and an interim stay had been granted by a High Court, temporarily restraining enforcement of the fee pending final determination.