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2018 (2) TMI 1766 - AT - Income TaxLevying late fee u/s.234E for delay in filing quarterly statement - delay in filing of the return and, accordingly, demand notices were issued u/s. 200A - Held that:- We find that the Tribunal in the case of Glee Pharma Pvt. Ltd [2017 (8) TMI 1455 - ITAT CUTTACK] as held Only after 01.06.2015, the AO can levy fee under section 234E of the Act while processing the statement under section 200A of the Act and not before. Thus the impugned intimation of the lower authorities levying fee under section 234E of the Act cannot be sustained in law. Accordingly the intimation under section 200A as confirmed by the Ld. CIT(A) in so far as levy of fee under section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. - decided in favour of assessee
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