Judgement

ITAT deleted the Rs 31,400 penalty for delayed TDS return filing, holding that the proceedings were legally unsustainable due to procedural lapses and inordinate delay.

ITAT Deletes Rs 31,400 Penalty for Delayed TDS Return Filing

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KSCAA has urged CBDT to expedite pending Q4 TDS return processing and restore Form 16/Form 16A download facilities on TRACES to prevent disruptions during the ITR filing season.

KSCAA Flags Delay in Q4 TDS Return Processing, Urges CBDT to Restore Form 16 Download Facility

May 2026 is a critical compliance month for TDS returns, GST filings, LLP annual returns, and PF/ESI payments, where missing deadlines can lead to penalties and notices.

May 2026 Compliance Tracker: Critical Tax Deadlines for Professionals

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

To align with the new Act, the income tax department is revising all the forms used under the Income Tax Act, such as the quarterly TDS return forms and the ITR forms

Income Tax Act 2025: Updated ITR Forms and Rules to be Notified by January 2026

The ITAT held that there was no question of filing any TDS return if the payment was not made and TDS was not deducted on it.

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ITAT Deletes Rs 31,400 Penalty for Delayed TDS Return Filing

KSCAA Flags Delay in Q4 TDS Return Processing, Urges CBDT to Restore Form 16 Download Facility

May 2026 Compliance Tracker: Critical Tax Deadlines for Professionals

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

Income Tax Act 2025: Updated ITR Forms and Rules to be Notified by January 2026

ITAT Deletes Rs 1.16 Lakh Late Filing Fee U/S 234E As TDS Was Not Deducted