Section 234E Late Fee Is Invalid for TDS Statements Filed Before June 2015, Holds ITAT:
ITAT deletes Section 234E late fees imposed on belated TDS statements for periods before June 1, 2015, following binding Madras HC precedents.
ITAT Relies on Earlier Madras High Court Rulings
Saloni Kumari
Aug 23, 2026Premium
Section 234E Late Fee Is Invalid for TDS Statements Filed Before June 2015, Holds ITAT
ITAT deletes Section 234E late fees imposed on belated TDS statements for periods before June 1, 2015, following binding Madras HC precedents.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
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