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2019 (1) TMI 1739 - AT - Income TaxLate fees u/s 234E - processing the statement of tax deducted at source u/s 200A - amendment brought in the Finance Act 2015 w.e.f. 01.06.2015 paved the way for levying the fee u/s 234E of the Act in the statement processed u/s 200A - HELD THAT:- Following the decisions given by us in the case of State Bank of India, Genda Chowk and others [2018 (12) TMI 1229 - ITAT INDORE] and M/s. Madhya Pradesh Power Transmission Ltd. & others [2018 (12) TMI 1323 - ITAT INDORE] are of the opinion that Ld. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. Accordingly findings of ld. CIT(A) in all these 93 appeals are set aside and revenue is directed to delete the levy of fees u/s 234E of the Act in all these 93 cases. Thus, common issue raised in these bunch of appeals is decided in favour of the assessee.
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