Suraj Suresh Utekar (Accoutant) (42 Points)
21 November 2018How 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.
Thanks
Suraj Utekar
9370263864
Nivedita
(SME - Finance)
(758 Points)
Replied 21 November 2018
No such waiver is generally available.
The intention of the law essentially is to penalize & ensure timely payment of TDS.
However if certain grounds etc. be shown to the concerned AO, the officer may take the final call.
Puja Sharma
(CA)
(433 Points)
Replied 21 November 2018
The TDS late filing fees is mandatory and cannot be waived off.
Even if you appeal to your AO for waiving off the late filing fees raised against you before June 2015, then also they will direct you to appeal to the higher authorities.
Suraj Suresh Utekar
(Accoutant)
(42 Points)
Replied 21 November 2018
Thank you everyone for reply.
Regards,
Suraj Utekar
9370263864
Nitesh bind
(Student CA Final )
(12692 Points)
Replied 22 November 2018
CAclubindia
