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2022 (6) TMI 801 - AT - Income TaxLevying late filing fee under section 234E - order under 154 r.w.s. 200A levying late filing fee u/s 234E - whether late fee under section 234E can be levied for F.Y. 2012-13? - HELD THAT:- This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical Superintendent Rural Hospital [2018 (10) TMI 1587 - ITAT PUNE] - thus we hold that the levy of late fee under section 234E of the Act for Quarter-2 of F.Y. 2012-13 is bad in law. Therefore, the Assessing Officer is directed to delete the said late fee. Accordingly, the appeal of the assessee is allowed.
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