https://www.taxtmi.com/caselaws?id=421985 The Income Tax Appellate Tribunal upheld the late fee imposition of Rs. 32,700 on the assessee for TDS statements filed for the 3rd quarter of F.Y. 2015-16 under section 234E. The Tribunal affirmed that the late fee was valid as per sections 200A and 234E, and rejected the assessee's argument of reasonable cause for the delay in filing. The appeal was dismissed, and the late fee under section 234E was confirmed to be payable by the assessee. en-us Tue, 12 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 08:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421985 The Income Tax Appellate Tribunal upheld the late fee imposition of Rs. 32,700 on the assessee for TDS statements filed for the 3rd quarter of F.Y. 2015-16 under section 234E. The Tribunal affirmed that the late fee was valid as per sections 200A and 234E, and rejected the assessee's argument of reasonable cause for the delay in filing. The appeal was dismissed, and the late fee under section 234E was confirmed to be payable by the assessee. Case-Laws Income Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421985