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2023 (5) TMI 65 - AT - Income TaxLevy of late fee u/s 234E - late filling of TDS return - divergent views of different High Courts - HELD THAT:- When two different views of Court are available on an issue, then the view which favors the Assessee or the judgment which favours the Assessee should be followed. Admittedly there is no contrary judgment of the jurisdictional High Court against the Assessee on the issue under consideration hence, by following the judgment of Fatheraj Singhvi & Ors. vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT], we are of the considered view that late fee can not be levied u/s 234E of the Act for late filling of TDS Return which pertains to the period prior to 01-06-2015 and consequently inclined to delete the late fees of Rs. 32800/- levied by the AO and affirmed by the ld. CIT(A). Appeal filed by the Assessee stands allowed.
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