https://www.taxtmi.com/caselaws?id=763050 Late filing fee under section 234E was stated to be inapplicable where the assessee had already filed the TDS statement within time and produced an undisputed acknowledgment of that filing. A later re-filing made only because the earlier statement was not reflected on the department's portal due to a technical glitch, and to facilitate issuance of TDS certificates, could not be treated as the relevant default. On that basis, the levy was deleted and the impugned demand was set aside. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 12 Dec 2024 08:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763050 Late filing fee under section 234E was stated to be inapplicable where the assessee had already filed the TDS statement within time and produced an undisputed acknowledgment of that filing. A later re-filing made only because the earlier statement was not reflected on the department's portal due to a technical glitch, and to facilitate issuance of TDS certificates, could not be treated as the relevant default. On that basis, the levy was deleted and the impugned demand was set aside. Case-Laws Income Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763050