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2019 (8) TMI 1049 - AT - Income TaxLate filing fee under section 234E - period relating to financial year 2014-15 - after the due date for filing the quarterly TDS statement, the penalty/fee is leviable u/s 234E for each days default - HELD THAT:- TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E of the Act. All the judgments have been passed on the basis of the decision of the Hon’ble Karnataka High Court in case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] . In view of the said discussion and by relied upon the decision mentioned above, we are of the view that the finding of the CIT(A) is not justifiable, therefore, we set aside the finding of the CIT(A) in all the appeals and delete the fee u/s 234E of the Act. - Decided in favour of assessee.
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