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2018 (5) TMI 425 - AT - Income TaxLevy of late fee u/s 234E - Assessee filed E-statements of TDS u/s 200(3) with a delay of 212 days for the quarter ending September, 120 days for the quarter ending December and 196 days for the quarter ending March-2013 - Held that:- In the instant case, the TDS returns were filed before 1.6.2015 and processed before 1.6.2015. The late fee was related to the assessment year 2013-14, therefore, the case of the assessee is squarely covered by the decision of SRI. FATHERAJ SINGHVI AND OTHERS Versus UOI [2016 (9) TMI 964 - KARNATAKA HIGH COURT] we hold that the A.O. is not empowered to levy late fee prior to 1.6.2015 and accordingly, the late fee levied by the A.O. is cancelled. The orders of the A.O. levying the late fee for both the A.Y 2013-14 and 2014-15 are cancelled and the appeals of the assessee are allowed.
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