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2022 (11) TMI 1359 - AT - Income TaxLevy of fees u/s. 234E - Intimation u/s 200A - period of tax deduction prior to 01.06.2015 - HELD THAT:- We find that it is undisputed fact that the assessee has been charged late fee u/s. 234E for various returns filed in the Form-26Q for late filing of the statements. These cases relate to Assessment Year 2014-15. The various Hon'ble High Courts including the Hon'ble Karnataka High Court and Hon'ble Kerala High Court have held that the provisions of Section 234E are applicable w.e.f. 01.06.2015. See case of ‘Fatheraj Singhvi Vs. Union of India’ [2016 (9) TMI 964 - KARNATAKA HIGH COURT] as held since the impugned intimation given by the respondent-Department against all the appellants under Section 200A are so far as they are for the period prior to 1.6.2015 can be said as without any authority under law. Also see M/S. UNITED METALS [2021 (12) TMI 1349 - KERALA HIGH COURT] - Decided in favour of assessee.
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