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2020 (1) TMI 651 - ITAT MUMBAI
Levy of fees u/s 234E - exercise of power under Section 200A - delay filing statements of tax deducted fees u/s 234E for the period prior to 1.6.2015 - diversified views - HELD THAT:- Undisputedly, the TDS returns have been processed before 01/06/2015 which is evident from the fact that impugned order is dated 14/05/2015.
Therefore, drawing analogy from the decision of Hon’ble Supreme Court rendered in CIT V/s Vegetable products Ltd. [1973 (1) TMI 1 - SUPREME COURT] we prefer to follow the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] and delete the late filing fees u/s 234E for all the 4 quarters, as imposed by revenue.- Decided in favour of assessee.