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2022 (6) TMI 407 - ITAT PUNELevy of fees u/s 234E for non filing of TDS statement in form 26Q/quarter 2 - intimation u/s 200A - Scope of amendment was made u/s 200A providing the changing mechanism for levy of late fees u/s 234E as inserted w.e.f. 1.6.201 - HELD THAT:- The CPC (TDS) had levied penalty u/s 234E of the Act for belated submission of tax deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A of the Act providing that fee u/s 234E could be computed at the time of processing of the return of income and intimation could be issued specifying the same payable by the deductor as fee u/s 234E of the Act. The Hon’ble Karnataka High Court in the case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] held that the provisions of section 234E of the Act are substantive in nature and the mechanism for computing the late fee was provided by the Parliament only w.e.f. 01.06.2015. Therefore, late fees u/s 234E of the Act can be levied only prospectively w.e.f. 01.06.2015 - Decided in favour of assessee.
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