RAJ RAJESHWARI EDUCATION SOCIETY,HAMIRPUR vs. ITO-TDS, MANDI
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2013- 14 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Mysore [CIT(A)] dated 13.11.2025 confirming levy of fees u/s 234E for Rs.66,350/- as levied by CPC for late filing of quarterly TDS return in Form No.26Q for fourth quarter of FY 2012-13. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.
Upon perusal of impugned order, it could be seen that while confirming the levy of fees u/s 234E, Ld. CIT(A) has followed the decision of Hon’ble
The order continues below.
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