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2019 (11) TMI 1407 - AT - Income TaxLate fee imposed u/s 234E r.w. 200A - HELD THAT:- We find the issue raised in the present appeal is similar to the issue raised in the case of Medical Superintendent Rural Hospital, DOBI BK [2018 (10) TMI 1587 - ITAT PUNE] wherein held that charging of late fee u/s 234E is not maintainable even if the assessee files TDS returns belatedly and the AO issues intimation u/s 200A of the Act after 01.06.2015 charging late filing fee u/s 234E - We find force in the arguments of Shri Kishore Phadke, Ld.A.R. and the imposition of late fee u/s 200A r.w 234E of the Act confirmed by Ld.CIT(A) is set aside. Thus, additional ground raised by the assessee is allowed.
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