https://www.taxtmi.com/caselaws?id=758608 ITAT Chandigarh upheld late fees under Section 234E for delayed TDS statement filing. The assessee claimed reasonable and bonafide cause for the delay, but the tribunal found no violation by the Assessing Officer in applying Sections 234E and 200A. The tribunal agreed with CIT(A)'s findings, declined to examine the merits of the reasonable cause claim, and dismissed the assessee's appeal at the threshold, confirming the late filing fee levy. en-us Wed, 28 Aug 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758608 ITAT Chandigarh upheld late fees under Section 234E for delayed TDS statement filing. The assessee claimed reasonable and bonafide cause for the delay, but the tribunal found no violation by the Assessing Officer in applying Sections 234E and 200A. The tribunal agreed with CIT(A)'s findings, declined to examine the merits of the reasonable cause claim, and dismissed the assessee's appeal at the threshold, confirming the late filing fee levy. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758608