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2022 (11) TMI 527 - AT - Income TaxLevying late fees u/s 234E - delay in filing of TDS statement(s) - HELD THAT:- As levying late fees u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. Revenue could not file any case law to the contrary except Rajesh Kourani Vs. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] which already stands considered in the foregoing discussion. We, accordingly, accept the assessee’s identical sole substantive ground in all these appeals. The impugned late filing fees sum(s) stands deleted.
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