• Appeal against 234e late fee

We are govt organisation having tan only. now we want to file appeal against late fee u/s 234E for tds returns. Can we pay appeal fee on our tan since we donot have pan.Which challan is to be used for paying the appeal fee.pl quote any departmental /CBDTinstruction also if any on the issue.
Asked 6 years ago in Income Tax

Since you are going to file an appeal in TDS related issue you can quote TAN in your challan and you need to use normal challan which anyone uses for paying taxes the only difference is that you need to use the sub head tax on regular assessment instead of self assessment tax. I am assuming it's your first appeal before CIT (A) so you need to pay challan of Rs. 250.

 

If you need any help in any other assessment or income tax matters feel free to contact.

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Thank you

Naman Maloo
CA, Jaipur
4293 Answers
101 Consultations

Dear Sir,

Challan No. 281 has to be used.

Yes, you can pay without PAN.

Karishma Chhajer
CA, Jodhpur
2450 Answers
29 Consultations

In this section, you have to pay late fees to 200 rupees per day and if you have to pay 18% of the amount on the amount you deducted, you can fill this process TDS Retour inside this section.

M. Tosif Mansuri
CA, Banswara
2 Answers

Yes since now appeal are to be filed online you would require PAN. As for registering on e filing website you need PAN.

However as far as I remember if you are registered at e filing website with your TAN for filing TDS returns then you can file form 35 for appeal from there as well and you need to pay challan using your TAN and not PAN.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Naman Maloo
CA, Jaipur
4293 Answers
101 Consultations

Challan 281 and select TDS regular assessment.

Vivek Kumar Arora
CA, Delhi
4958 Answers
1107 Consultations

Dear Sir,

Hope you are doing well !!

1. Challan no. 281

2. Regular Assessment

3. You don't need PAN for appeal fees payment.

But you need to have PAN for appeal filing.

 

Thanks & Regards,

Payal Chhajed

Payal Chhajed
CA, Mumbai
5188 Answers
299 Consultations

Yes, your counsel is correct.

Payal Chhajed
CA, Mumbai
5188 Answers
299 Consultations

For appeal filing, PAN is mandatory.

 

Karishma Chhajer
CA, Jodhpur
2450 Answers
29 Consultations

Hi,

Challan no. 281 will have to be used and you will need the PAN for filing the appeal. You can select Regular assessment.

Your counsel is correct in advising you to obtain the PAN first.

Regards,

Nikhil.

 

 

 

Nikhil Khanna
CA, Mumbai
1429 Answers
19 Consultations

Hi

 

Yes, you would need a PAN. Fill challan 281 under regular assessment option.

Lakshita Bhandari
CA, Mumbai
5687 Answers
935 Consultations

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