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2018 (1) TMI 334 - AT - Income TaxCharging of late filing fees levied u/s 234E by passing the order u/s 200A - scope of amendment to section 200A(1) - Held that:- Identical issue has been adjudicated by this Bench of the ITAT in the case of M/s Samikaran Learning Pvt. Ltd. Vs TDS Officer, Laxmi Nagar, Delhi [2017 (11) TMI 671 - ITAT DELHI] held that as following the referred decision in the case of Gajanan Constructions and others [2016 (10) TMI 92 - ITAT PUNE] we hold that the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS statements/returns in the present appeal for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Therefore the intimations issued by the AO under section 200A of the Act in this appeal are unsustainable and the demand raised by way of charging of the fees under section 234E of the Act not being valid is deleted. AO is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A of the Act in respect of defaults before 01.06.2015 - Decided in favour of assessee
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