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2019 (12) TMI 1563 - AT - Income TaxLate fee u/s 234E - delay of 390 days in filing of TDS statements has been occurred - imposition of late fee for delay in filling of TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 - whether the late can be imposed for the period prior to 1st June 2015 when the Amendment was made vide Finance Act 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015? - HELD THAT:- Considering the facts of the instant case are identical to the facts of the orders passed by Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors.[2016 (9) TMI 964 - KARNATAKA HIGH COURT] and M/s. M.G.N. Khalsa High School, Jalandhar [2019 (8) TMI 99 - ITAT AMRITSAR] and in the case of SIBIA HEALTHCARE (P) Ltd.[2015 (6) TMI 437 - ITAT AMRITSAR]we are of the considered opinion that late fee for the delay in filing the TDS statements, cannot be levied for the period prior to 1st June, 2015, hence we are inclined to delete the late fee imposed by the AO and affirmed by the ld. CIT(A). Consequently the appeal is liable to be allowed.
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