offered corresponding income for
taxation to the said income-tax deducted at source(TDS ... income-tax deducted
at source on the said income by the persons responsible for making
payments deposited the said income-tax late
enabling the Assessing Officers to levy late filing fee
for default of late filing of TDS statements. There are huge amount ... case of Medical Superintendent Rural Hospital, DOBI BK Vs. DCIT,
CPC (TDS ) reported in (2018) 100 taxmann.com 78 (Pune - Trib
-TDS erred in levying and Ld. CIT (Appeals) erred in
confirming levy of late fee u/s. 234E of the Income-tax ... tax deducted at
source, prior to 01.06.2015
d. Hon'ble Mumbai ITAT - Sila Projects Management Services Pvt. Ltd. vs.
ACIT, CPC (TDS
INTEREST
U/S 201(1A) FOR LATE PAYMENT OF TAX DEDUCTED
AT SOURCE ("TDS"):
1. On the facts ... such tax from the date on which such tax was
deductible to the date on which such tax is deducted
Medical ACIT, 2014-15 Q1 24Q
177/NAG/2019 Composite Hospital CPC -TDS, 2014-15 Q3 24Q
178/NAG/2019 CRPF, Ghaziabad ... case of M/s. Rajyas
Software Pvt. Ltd. Vs. ACIT, CPC -TDS, Ghaziabad & Others, in ITA No.
208/NAG/2019
Income Tax Act, 1961 ,is
the relevant legislation, of which, section 200A provides for the
processing of statements of Tax Deducted at Source (TDS ... fact was the CPC (TDS), Ghaziabad. The impugned base
order is of the DCIT, CPC (TDS), Ghaziabad which raised
Income Tax Act, 1961 ,is
the relevant legislation, of which, section 200A provides for the
processing of statements of Tax Deducted at Source (TDS ... fact was the CPC (TDS), Ghaziabad. The impugned base
order is of the DCIT, CPC (TDS), Ghaziabad which raised
tax/ sales tax is
deductible in view of the fact that those taxes are also deductible. Following
the same analogy, interest on TDS ... TDS) - Whether amount of TDS is not income
tax for assessee but it is amount of income tax deducted
argued that the learned DCIT, CPC -
TDS, Vaishali, Ghaziabad has no jurisdiction to charge late fee
u/s.234E ... CIT (2019)SCC Online
20844."
10. Since admittedly in the instant case, the Assessing
Officer/ CPC -TDS has levied late
argued that the learned DCIT, CPC -
TDS, Vaishali, Ghaziabad has no jurisdiction to charge late fee
u/s.234E ... CIT (2019)SCC Online
20844."
10. Since admittedly in the instant case, the Assessing
Officer/ CPC -TDS has levied late
