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2019 (6) TMI 1524 - AT - Income TaxLate filing fee u/s 234E - intimation u/s 200A - Late filing of TDS returns / statement - Scope of amendment - HELD THAT:- Amendment to Section 200(3) of the I.T. Act was made only with effect from June 1st, 2015. Except for the Quarter-1 in the assessment year 2016-2017 fee levied u/s.234E of the Act for the 2nd, 3rd & 4th quarters of the Financial Year 2012-2013 and for 1st, 2nd, 3rd & 4th quarters of the Financial Year 2013-2014 and for 1st, 2nd, 3rd & 4th quarters of the Financial Year 2014-2015 on account of late filing of TDS return, are coming under the purview of amendment to Section 200(3) Fee levied u/s.234E of the Act while processing the statement of tax deducted at source was beyond the scope provided under Section 200A of the Act. Respectfully following the judicial precedent GLEE PHARMA PVT LTD VERSUS DCIT, CPC, TDS, GHAZIABAD [2017 (8) TMI 1455 - ITAT CUTTACK] AND GOVT. HIGH SCHOOL, UNIT-VI, BHUBANESWAR VERSUS ACIT (TDS) , BHUBANESWAR [2019 (10) TMI 1270 - ITAT CUTTACK] we set aside the orders of lower authorities and direct the AO to delete the levy of fee u/s.234E.
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