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Section 234E4 Section 2502 Section 200A(1)2 TDS2 Condonation of Delay2

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 35/GTY/2025[2014-15]Status: DisposedITAT Guwahati06 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 200A(1)Section 234ESection 250

200A(1) of the Act on account of late filing of the TDS return for the fourth quarter of the AY 2015-16. The demand raised is Rs. 38,600 which includes Rs. 38,600 under section 234E of the Act. The assessee filed appeal before the learned CIT(A) challenging the levy of late filing fee under section 234E