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2022 (3) TMI 1278 - AT - Income TaxLate fee towards the delay in filing the TDS returns u/s 234(E) - Scope of regulatory provision being found in sec. 200A for computation of fees - AR submitted that the lower authorities have ignored the fact that prior to 1st June, 2015, there was no enabling provision for payment and levy of fee u/s 234E of the Act HELD THAT:- We respectfully following the binding decision of the jurisdictional High Court in the case of Shri Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] hold that the fee u/s. 234E cannot be levied without machinery provision of sec. 200A. The appeal therefore is allowed in favour of the assessee.
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