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2017 (12) TMI 1554 - AT - Income TaxLevy of fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that: - the decision in the case of Wonder Waves Entertainment Pvt. Ltd. Versus DCIT, CPC, TDS [2015 (10) TMI 2477 - ITAT AHMEDABAD] referred, where it was held that in the absence of the enabling provision under section 200A, no such levy could be effected - the default in furnishing TDS statement prior to 01/06/2015 do not give rise to late filing fee under s.234-E in view of the limited mandate of section 200A at the relevant time. The late filing fees imposed u/s 234-E of the Act deleted - appeal allowed - decided in favor of assessee.
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