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2020 (5) TMI 210 - AT - Income TaxLevy of late fees u/s 234E - processing the statement of tax deducted at source u/s 200A - scope of amendment was brought in w.e.f. 01.06.2015 in the provisions of section 200A - HELD THAT:- As relying on State Bank of India, Genda Chowk [2018 (11) TMI 1714 - ITAT INDORE] and M/s. Madhya Pradesh Power Transmission Ltd. [2018 (12) TMI 1323 - ITAT INDORE] Fee u/s 234E of the Act was levied in the statements processed u/s 200A of the Act before 01.06.2015 i.e. before the amendment brought into effect from 01.06.2015 in section 200A of the Act thereby enabling the revenue authorities to raise demand in respect of levy of fees u/s 234E. Ld. CIT(A) erred in confirming the levy of late fees u/s 234E of the Act by the assessing officer. Accordingly findings of ld. CIT(A) in all these appeals are reversed and revenue is directed to delete the levy of fees u/s 234E - Decided in favour of the assessee.
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