Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1767 - ITAT MUMBAILate filing fee u/s 234E - late filing of TDS return by 41 days - fee levied for period prior to 01/06/2015 - scope of amendment - HELD THAT:- TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E of the Act. All the judgments have been passed on the basis of the decision of the Hon’ble Karnataka High Court in case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] . In view of the said discussion and by relied upon the decision mentioned above, we are of the view that the finding of the CIT(A) is not justifiable, therefore, we set aside the finding of the CIT(A) in all the appeals and delete the fee u/s 234E of the Act. - Decided in favour of assessee.
|