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2020 (2) TMI 249 - AT - Income TaxLevying late filing fees u/s 234E - Intimation issued u/s 200A - delay in filing quarterly TDS return - HELD THAT:- In the instant case, as well, there is a continued default beyond 1.06.2015, therefore, following the decision of SHRI UTTAM CHAND GANGWAL M/S ADINATH STONES [2019 (1) TMI 1355 - ITAT JAIPUR] , the levy of fees under section 234E, which is levied for each day during which the default continues, is upheld for the period 1.06.2015 to the date of actual filing of the TDS statement and the balance late filing fees so levied is hereby deleted. In the result, the appeal of the assessee is partly allowed. Similar fact pattern exist in respect of all other cases where undisputedly, the TDS statements pertaining to the financial year 2012-13, 2013-14 and 2014-15 have been filed in year 2017 and intimation issued by the ACIT-TDS in December 2017.
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