04 January 2020
How can the late filing fees u/s 234E be waived by the TDS officer? or compulsory we have to pay and revise the return? awaiting your revert.
04 January 2020
The TDS officer may not be in a position to waive off the penalty. Appeal has to be made before higher authorities if waiver is sought.
04 January 2020
If the late fee pertains to return filed prior to 01.06.2015 then go for an appeal before CIT(A). Please refer Fateh Raj Singhvi's case of Honourable Karnataka High Court. 289 CTR 602.