https://www.taxtmi.com/caselaws?id=772209 The HC examined the levy of late filing fees under section 234E of the Income Tax Act for delayed quarterly TDS returns. Despite filing returns beyond prescribed dates, the court found reasonable cause due to the director's ill-health. The HC set aside the late fee, ruling that timely TDS payment and filing before the final quarter's deadline mitigated potential revenue prejudice, thus exempting the company from penalties. en-us Tue, 03 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772209 The HC examined the levy of late filing fees under section 234E of the Income Tax Act for delayed quarterly TDS returns. Despite filing returns beyond prescribed dates, the court found reasonable cause due to the director's ill-health. The HC set aside the late fee, ruling that timely TDS payment and filing before the final quarter's deadline mitigated potential revenue prejudice, thus exempting the company from penalties. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772209