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2015 (11) TMI 1132 - AT - Income TaxLevy of fee u/s 234E while processing the TDS statement - Intimation u/s 200A - Delay in filing of TDS returns - short deduction, Short Payment, and late payment and interest thereon - Held that:- Late fee for delay in filing return of tax deducted at source (TDS) u/s 234E of the Act cannot be raised while processing the TDS statement, by way of intimation u/s 200A of the Act. Thus, the intimations issued by the Assessing Officer u/s 200A of the Act are set aside to the extent of levy of fee u/s 234E of the Act and levied fee is deleted. However, the other adjustment made by the Assessing Officer in impugned intimations shall remain as such. It is clarified here that if limitation for levy of penalty u/s 234E has not expired, it is open for the Assessing Officer to pass a separate order for levy of penalty u/s 234E of the Act.
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