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Appeal against late fee u/s 234e

This query is : Resolved 

26 August 2014 An assessee has received order to pay Rs.90,000 approx as late fee u/s 234e for late filing of TDS return.Assessee is a relegious trust.Can it go for appeal against such fees? If yes, under which subsection of Sec.246 the appeal can be filed?

26 August 2014 if fees are applicable then it will not be enetrtained at all



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