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2022 (2) TMI 1404 - AT - Income TaxLevy of late filing fee u/s 234E - fee levied for the period prior to 01.06.2015 - assessee has filed TDS Quarterly returns in Form 24Q/26Q beyond due date specified under the Act - HELD THAT:- We find that the assessment year involved is prior to 01.06.2015. Therefore, we are of the considered view that the late fee charged by the Assessing Officer under section 234E of the Act, while processing quarterly TDS return under section 200A of the Act, is without any authority and invalid. Hence, by following the decision of Fatheraj Singhvi v. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] we are of the considered view that the Assessing Officer cannot levy late fee while processing of TDS return under section 200A of the Act upto the financial year 2014-15. Decided in favour of assessee.
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