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2022 (8) TMI 1356 - AT - Income TaxLevy of late fees u/s.234E - assessee had filed TDS return for Quarter 3 by delay - intimation issued by AssessingOfficer under section 200A for period prior to 01.06.2015 - HELD THAT:- AO has levied late fees u/s.234E of the Act for the AY 2013-14. Thus, it was levied for period prior to 01.06.2015. Therefore, respectfully following the decision of ITAT Pune Bench in the case of Medical Superintendent Rural Hospital DOBI BK [2018 (10) TMI 1587 - ITAT PUNE], which in turn has relied on the decision of Hon’ble Karnatak High Court in the case of Fateraj Singhvai [2016 (9) TMI 964 - KARNATAKA HIGH COURT] we hold that the late fees u/s.234E of the Act, is not applicable for period prior to 01.06.2015. Accordingly, the AO is directed to delete the late fees levied u/s.234E of the Act for the Quarter 3 of FY 2012-13 ( AY 2013-14).Appeal filed by the assessee is allowed.
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