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2020 (5) TMI 569 - AT - Income TaxLate filing fees payable u/s 234E - Intimatation u/s 200A - defaults of non-filing of TDS statements - HELD THAT:- Unavailability of enabling the provisions to the AO for levy of late filing fees on the assessee in respect of defaults of non-filing of TDS statement for the period prior to 01.06.2015. We find that this issue has already been adjudicated by the Co-ordinate Bench of the Tribunal, Nagpur (through e-Court, Pune) in the case of M/s. Rajyas Software Pvt. Ltd. Vs. ACIT, CPC-TDS, Ghaziabad & Others. [2020 (1) TMI 1192 - ITAT NAGPUR] We direct the Assessing Officer to examine closely the facts, dates of defaults, claims of the assessee etc once again and ensure that the above law is correctly applied to the facts of the present set of 111 cases. In case, the default pertains to the period later to 01.06.2015, the provisions for late filing fees u/s 234E r.w.s. 200A - Decided in favour of assessee.
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