Judgement

ITAT condones a 453-day delay by a Haryana government school, sets aside the ex parte CIT(A) order, and directs a fresh hearing on the Section 234E demand.

453-Day Delay Condoned: ITAT Gives Haryana Government School Another Chance to Contest Section 234E Demand

ITAT condoned a 453-day delay by a government school and directed the CIT(A) to hear its Section 234E tax appeal afresh.

ITAT Grants Relief to Government School in 453-Day Tax Appeal Delay, Orders Fresh Hearing on Section 234E Demand

ITAT deletes Section 234E late fees imposed on belated TDS statements for periods before June 1, 2015, following binding Madras HC precedents.

Section 234E Late Fee Is Invalid for TDS Statements Filed Before June 2015, Holds ITAT

The Income Tax Appellate Tribunal (ITAT) Pune  has held that late filing fee under Section 234E of the Income Tax Act, 1961 is chargeable only from 1 June 2015 onwards.

ITAT Pune Directs Recalculation of Late Filing Fee u/s 234E Only From 1 June 2015

ITAT ruled that late fees under Section 234E cannot be levied on TDS returns filed before June 1, 2015, due to the absence of enabling legal provisions at that time.

ITAT Kolkata Deletes Section 234E Late Fees for Pre-2015 TDS Returns

The Tribunal noted that the case is related to FY 2012-13, 2013-14 and 2014-15, which is already covered in favour of the assessee by the order of the High Court of Karnataka in Fateh Raj Singhvi v. Union of India 73 taxmann.com 252.

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453-Day Delay Condoned: ITAT Gives Haryana Government School Another Chance to Contest Section 234E Demand

ITAT Grants Relief to Government School in 453-Day Tax Appeal Delay, Orders Fresh Hearing on Section 234E Demand

Section 234E Late Fee Is Invalid for TDS Statements Filed Before June 2015, Holds ITAT

ITAT Pune Directs Recalculation of Late Filing Fee u/s 234E Only From 1 June 2015

ITAT Kolkata Deletes Section 234E Late Fees for Pre-2015 TDS Returns

Section 234E Fee Not Applicable for FY 2012-13 to 2014-15: ITAT Cites Karnataka HC Order