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2019 (2) TMI 1751 - AT - Income TaxLate fee imposed u/s 234E - TDS returns filed after due date by the assessee but prior to 1.6.2015 - HELD THAT:- There are conflicting decisions on the same issue of various High Courts, the decision which are in favour of the assessee are to be followed in view of the decision of the Hon'ble Supreme Court in the case of Vegetable Products Ltd. [1973 (1) TMI 1 - SUPREME COURT] . In our opinion, the Coordinate Bench of Agra Tribunal in the case of Sudarshan Goyal [2018 (5) TMI 1626 - ITAT AGRA] has correctly laid down the ratio considering the facts of the assessee’s case in the light of the above decisions. Accordingly, we are inclined to set aside the order of the ld.CIT(A) and direct the AO (TDS-CPC) to delete the late fee as levied u/s 234E of the Act.
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