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2017 (11) TMI 1847 - AT - Income TaxLate filing fee u/s 234E - processing the statement under Section 200A - HELD THAT:- The late fee envisaged in Section 234E of the Act has been charged by the AO in this case while processing the TDS statement under Section 200A on 14.06.2013, which is indeed prior to 01.06.2015. Ostensibly, a perusal of bare provisions of Section 200A of the Act show that prior to 01.06.2015, it did not empower the AO to levy the fee prescribed in Section 234E of the Act, while processing the statement of TDS. Thus, the stand of the assessee is borne out of the bare provisions of the Act, as it stood at the relevant point of time. See GAJANAN CONSTRUCTIONS AND OTHERS VERSUS DCIT, CPC (TDS) , GHAZIABAD, UTTARPRADESH AND ITO (TDS) , NASHIK [2016 (10) TMI 92 - ITAT PUNE] We charged by the Assessing Officer under Section 234E of the Act while processing the statement under Section 200A of the Act, as being bereft of jurisdiction at the relevant point of time.
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