COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

11 Appeals by the Assessee directed against the dismissal of it’s appeals contesting the levy of fee under section 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department