https://www.taxtmi.com/caselaws?id=445651 The Court set aside the impugned order in Ext. P6, allowing the writ petition filed by the petitioner, an Armed Forces Veterans Canteen. The Court recognized that the petitioner had filed the quarterly TDS returns on time, albeit in the incorrect Form, which was later corrected. Consequently, it ruled that there was no justification for imposing penalties or interest for late filing, as the tax was deducted and deposited on time. The earlier decision of the Assessing Authority to impose a late fee and interest was deemed improper, and the penalties were annulled. en-us Thu, 19 Oct 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445651 The Court set aside the impugned order in Ext. P6, allowing the writ petition filed by the petitioner, an Armed Forces Veterans Canteen. The Court recognized that the petitioner had filed the quarterly TDS returns on time, albeit in the incorrect Form, which was later corrected. Consequently, it ruled that there was no justification for imposing penalties or interest for late filing, as the tax was deducted and deposited on time. The earlier decision of the Assessing Authority to impose a late fee and interest was deemed improper, and the penalties were annulled. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445651