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2018 (1) TMI 331 - AT - Income TaxLevy of late filing fees u/s 234E in the course of processing under section 200A - Held that:- We find that the issue in appeal is covered by larger number of decisions, including several decisions of Ahmedabad benches of this tribunal in favour of the assessee. These decisions categorically hold that the amendment brought about in section 200A with effect from 1st June 2015 and by virtue of Finance Act, 2015 is prospective in effect and it cannot apply to the period prior to 1st June 2015. These appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT [2015 (6) TMI 437 - ITAT AMRITSAR] adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. We uphold the grievance of the assessee and delete the impugned levy of late filing fee u/s 234E - Decided in favour of assessee
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