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2023 (9) TMI 675 - AT - Income TaxLevying late fee u/sec. 234E - intimation u/s 200A - fees u/sec. 234E has been imposed for the delay in furnishing the statements for quarters prior to 01/06/2015 - HELD THAT:- Sec. 200A deals with processing of statements of tax deducted at source. Clause (c) of sec. 200A(1) was inserted by Finance Act, 2015 w.e.f. 01/06/2015 providing for levy of fee u/sec. 234E - such fee u/sec. 234E can be levied only for the default committed after 01/06/2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd.[2022 (2) TMI 1061 - KERALAHIGH COURT] has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese [2022 (3) TMI 1291 - KERALA HIGH COURT] holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. Thus, it is seen that issue raised in these appeals is covered in favour of the assessee.
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