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2022 (8) TMI 1304 - AT - Income TaxLevy of fee u/s 234E - Fee leviable before 01.06.2015 - scope of amendment - whether late filing fee u/s 234E could be levied for TDS returns filed for the period pertaining to the period prior to 1.6.2015 ? - HELD THAT:- This tribunal in N number of appeals and has allowed appeals of the assessee holding that fees u/s 234E is not leviable before 01.06.2015 i.e. the date when clause (c) was inserted in section 200A(I) for the computation of said fees at the time of processing. The tribunal relied upon the decision of Hon’ble Karnataka High Court in the case of Fatehraj Singhvi & Others[2016 (9) TMI 964 - KARNATAKA HIGH COURT]. Similar view in the case of Vkare Bio Sciences Pvt. Ltd.[2019 (8) TMI 1533 - ITAT DELHI] - Appeals of the assessee are allowed.
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