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2019 (2) TMI 2074 - ITAT HYDERABADLate filing levy u/s 234E - intimations u/s 200A - As per assessee prior to 01/06/2015 such inclusion of late fee u/s 234E in the intimation u/s 200A is not permissible under the law - HELD THAT:- We find that similar issue came up for consideration in the case of M/s Terra Infra Development Ltd. [2018 (10) TMI 285 - ITAT HYDERABAD] as held levy of fees u/s 234E while processing returns, TDS u/s 200A prior to 01.06.2015 was without any authority of law. Thus we hold that the late fee is not leviable in the period prior to 1.6.2015 and therefore, the issue is covered in favour of the assessee.
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