TaxTMI 
TaxTMI 
2024 (12) TMI 630
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....INGH, AM, This appeal filed by the assessee is directed against the order dated 10.08.2023 of the National Faceless Appeal Centre, Delhi, dismissing the appeal of the assessee relating to intimation/order dated 29.07.2022 u/s 200A of the Act imposing late filing of fee of Rs. 16,150/- u/s 234E of the Act for the second quarter of the Financial Year 2022-23. 2. In the above intimation, late filin....
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....e only issue involved in this appeal is levying late filing fees u/s 234E of Rs. 16,150/-for 26Q of Quarter-2 for F.Y. 2021-22 is decided as under: The appellant filed TDS return, 26Q for Quarter 2 of F.Y. 2021-22 belatedly. The enabling provision i.e. sub clause (c) of sub-section (1) of section 200A is inserted in the Income Tax w.e.f. 1.6.2015, hence, the A.O. is empowered to charge the late ....
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....Y relevant to A. Y 2022-23 which was duly complied by the assessee. The assessee filed the TDS return as on 22.10.2021 which is before the due date i.e 31.10.2021. 5. The assessee received the Acknowledgment vide acknowledgement number 716229580221021 of the TDS return filed via e-mail dt. 22.10.2021. The copy of the same is enclosed on page 17 for your reference. However, the status of filed TD....
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.... the penalty u/s 234E shall not be imposed on the assessee as - a. The assessee has duly complied with the provisions of the Act and filed the TDS Return much before the due date of the same which is tabulated in the aforesaid table. b. It is due to technical error of the portal that the return was not reflected on the portal even after the receipt of acknowledgment of the TDS Return filing by....