Ramnagar Suburban Society vs. ITO

Parties Involved

Facts Summary

The sole grievance of the assessee in the captioned appeals is the confirmation of the levy of fees under section 234E for the late filing of quarterly TDS returns. The fees have been levied for the assessment years 2013-14 and 2014-15 for the late filing of TDS returns. Since the assessee did not file an order issued under section 200A, the appeal was held to be deficient by the first appellate authority. The assessee is in further appeal before the tribunal.…

Legal Issues

• 1. Confirmation of levy of fees under section 234E for late filing of quarterly TDS returns.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

Similar Judgements

• M/s Gokul Distributors Vs. ITO (TDS-1), Pune

  Pune bench

• Viraj Estates Pvt. Ltd. v. DCIT, CPC, TDS

  Pune bench

• Pragati Marine Services Pvt Ltd. vs. Income Tax Department

  Mumbai bench

• Samara Carpets Private Limited vs. ACIT, CPC Tax-TDS

  Delhi bench

• Ozhur Service Co-op. Bank Ltd. vs. The Income Tax Officer (TDS)

  Cochin bench

• M/s Excella Realtors Pvt. Ltd. vs. ITO, Ward-1(3), TDS, Kolkata

  Kolkata Bench benchAY 2014-15Allowed