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2018 (11) TMI 1931 - AT - Income TaxLate filing levy u/s 234E - intimations u/s 200A - As per assessee prior to 01/06/2015 such inclusion of late fee u/s 234E in the intimation u/s 200A is not permissible under the law - HELD THAT:- We find that similar issue came up for consideration in the case of M/s Terra Infra Development Ltd. [2018 (10) TMI 285 - ITAT HYDERABAD] as held levy of fees u/s 234E while processing returns, TDS u/s 200A prior to 01.06.2015 was without any authority of law. Thus in the present case we find that the TDS returns filed by the assessee for the relevant period i.e., FYs 2012-13 to 2014-15 were prior to 01/06/2015. Therefore, we set aside the orders of CIT(A) and direct the ACIT CPC TDS to delete the fees levied u/s 234E. Decided in favour of assessee.
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