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2020 (4) TMI 478 - AT - Income TaxLevy of fee u/s. 234E - default in furnishing quarterly TDS statements - intimation u/s. 200A - period falling after 1st June 2015 - HELD THAT:- As decided in GAJANAN CONSTRUCTIONS AND OTHERS VERSUS DCIT, CPC (TDS) , GHAZIABAD, UTTARPRADESH AND ITO (TDS) , NASHIK [2016 (10) TMI 92 - ITAT PUNE] prior to 1.06.2015 late fee u/s 234E cannot be charged while processing quarterly return u/s 200A Identical issue came up for adjudication before the Third Member Bench in the case of Emsons Exim Pvt. Ltd., v. ITO [2019 (8) TMI 1461 - ITAT MUMBAI] and the Third Member agreed with the view that fee u/s. 234E of the Act can only be charged in respect of delay in filing the statements of TDS for the period after 01st June, 2015. Thus we delete the late fee levied u/s 234E of the Act while passing intimations u/s 200A of the Act for the financial year 2012-13 where admittedly the intimations were passed on 22.12.2013 which is prior to 1.6.2015 in this case. - Decided in favour of assessee.
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