https://www.taxtmi.com/caselaws?id=311520 The Tribunal allowed the appeal for statistical purposes, remitting the matter to the AO for verification of the exact nature of the payment and the applicable form, either 24Q or 26Q, in the case of the assessee. The issues included the levy of late fee under Section 234E and interest for late payment of tax, with considerations given to the appellant's cash system of accounting and the technical mistake in TDS return filing. The Tribunal found that the lower authorities did not adequately consider the original quarterly TDS return and required further verification. en-us Fri, 01 Jul 2022 00:00:00 +0530 Sat, 30 Dec 2023 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311520 The Tribunal allowed the appeal for statistical purposes, remitting the matter to the AO for verification of the exact nature of the payment and the applicable form, either 24Q or 26Q, in the case of the assessee. The issues included the levy of late fee under Section 234E and interest for late payment of tax, with considerations given to the appellant's cash system of accounting and the technical mistake in TDS return filing. The Tribunal found that the lower authorities did not adequately consider the original quarterly TDS return and required further verification. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311520