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2022 (6) TMI 414 - AT - Income TaxLevying late fees u/s 234E - delay in filing of TDS statement(s) - intimation u/s 200A - scope of amendment to section 200A - HELD THAT:- As levying late fees u/s 234E of the Act; involving varying sums, for delay in filing of TDS statement(s), there is hardly any dispute between the parties that this statutory provision itself carries prospective effect from 01.06.2015 whereas all these quarters / assessment years; as the case may be, in issue before us are well before the said date. That being the clinching fact, we find that the instant issue to be hardly res integra in light of tribunal”s decision in MEDICAL SUPERINTENDENT RURAL HOSPITAL DODI BK AND JUNAGADE HEALTHCARE PVT. LTD. [2018 (10) TMI 1587 - ITAT PUNE] The Revenue could not file any case law to the contrary except Rajesh Kourani Vs. Union of India [2017 (7) TMI 458 - GUJARAT HIGH COURT] which already stands considered in the foregoing discussion. We, accordingly, accept the assessee”s identical sole substantive ground in all these appeals
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