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    <title>proceedings for recovery of late fee for TDS returns u/s 234E</title>
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    <description>Recovery proceedings for delayed TDS returns trigger assessment of a late fee, and the operative question is whether existing high court stays prevent recovery for earlier fiscal years such as 2012-13. Forum replies note a reported high court precedent addressing stays for earlier years, recommend verifying case particulars to confirm the stay&#039;s applicability, and advise filing an appeal against the recovery notice as the appropriate remedial step rather than immediate payment.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=117046</link>
      <description>Recovery proceedings for delayed TDS returns trigger assessment of a late fee, and the operative question is whether existing high court stays prevent recovery for earlier fiscal years such as 2012-13. Forum replies note a reported high court precedent addressing stays for earlier years, recommend verifying case particulars to confirm the stay&#039;s applicability, and advise filing an appeal against the recovery notice as the appropriate remedial step rather than immediate payment.</description>
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