Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 477 - AT - Income TaxLevy of late filing fees u/s. 234E - delay in submission of e-Tds statement - Intimation u/s. 200A - Fee levied for period prior to the date of 01.06.2015 - HELD THAT: - Fee levied by the Ld. AO u/s. 234E of the Act is not sustainable as it relates to period prior to the date of 01.06.2015 when the enabling provisions were introduced u/s. 200A of the Act for such a levy. Ld. Counsel placed strong reliance on the decision of Fatheraj Singhvi Vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] wherein it was held that amendment in section 200A by way of insertion of clause (c) is only with effect from (w.e.f.) 01.06.2015 and, therefore, no fees would be payable by the assessee for any period prior to 01.06.2015 We are inclined to set aside the order of Ld. CIT(A) and allow the assessee’s ground of appeal and hold that the demand raised by levying fees u/s. 234E of the Act for the period prior to 0l.06.2015 cannot be sustained. The AO is accordingly, directed to take into account the findings given hereinabove for the purpose of levying fees u/s. 234E of the Act. - Decided in favour of assessee.
|