Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1575 - AT - Income TaxLate filing fee u/s 234E - Delay in filing TDS return - assessee company filed returns of TDS in form No. 26QB for the 3rd quarter of 2014 on 27/12/2014, whereas the due date of filing of the said return was on 07/06/2014 and, thus, there was delay of 203 days - whether the return was processed prior to 01.06.2015 or not? - HELD THAT:- As held in SRI. FATHERAJ SINGHVI [2016 (9) TMI 964 - KARNATAKA HIGH COURT] that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could not be sustained. We feel it appropriate to restore the issue in dispute to the file of learned CIT(A) to ascertain the date of processing of return and provide a copy of the said order of processing to the assessee and decide the issue in accordance with law after affording adequate opportunity of being heard to both the parties - Appeal of the assessee is allowed for statistical purposes.
|