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2017 (8) TMI 1295 - ITAT MUMBAINo levy of fees u/s 234E in intimation u/s 200A - delay in filing TDS statements - Held that:- The intimations were processed prior to 01.06.2015 u/s 200A of the Act and no fee is leviable u/s 234E in the intimation passed u/s 200A because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted . Therefore, respectfully following the said decisions of Concept Management Consulting Ltd. Versus DCIT-CPC-TDS, Uttar Pradesh [2016 (10) TMI 430 - ITAT MUMBAI ] we direct the Assessing Officer to delete the fee charged u/s 234E of the Act - Decided in favour of assessee.
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