TMI Blog2024 (4) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... return for the period prior to 01.06.2015, since the amendment to section 200A of the Act was made w.e.f. 01.06.2015 - HELD THAT:- With due respect to the judgement of Conceria International Ltd. Cited [ 2023 (12) TMI 281 - MADRAS HIGH COURT] the issue has been considered by the jurisdictional High Court in the judgement reported in Fatehraj Singhvi Vs. UOI [ 2016 (9) TMI 964 - KARNATAKA HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent : Shri Ganesh R. Ghale, Standing Counsel for revenue ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed against the orders of the CIT(A)/JCIT(A)- 2, Hyderabad passed u/s 250 of the Income Tax Act, 1961 (in short The Act ) in which the appellant disputed the levy of late fee u/s 234E of the Act for the delay in filing E-TDS return for the assessment year 2013-14. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and came to the conclusion that irrespective of the amendment, the levy of late fee for the earlier period is valid, accordingly the FAA dismissed the appeal of the assessee. 2.1 The assessee filed this appeal before this Tribunal challenging the dismissal order of the FAA by contending that the late fee u/s 234E of the Act should not be made in purported exercise of power u/s 200A of the Act by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arn.), wherein the jurisdictional High Court has held that the levy of late fee for the belated filing of the e-TDS return for the assessment year prior to 01.06.2015 is not warranted. When there is a judgement of the jurisdictional High Court, we have to follow the same and therefore, we hold that the levy of late fee could not be imposed for the disputed assessment year 2013-14 as held by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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