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2016 (1) TMI 164 - AT - Income TaxLevy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - Held that:- Revenue fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June,, 2015 and the impugned order was passed much before that date. Thus we hereby delete the levy of late filing fees in all these three appeals under section 234E of the Act by way of impugned intimation issued. See Lions Club of North Surat Charitable Trust Versus Income Tax Officer TDS-2, Surat (New). [2015 (9) TMI 1231 - ITAT AHMEDABAD ] - Decided in favour of assessee.
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