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2022 (8) TMI 439 - AT - Income TaxLate fees u/s 234E read with section 200A - statement in Form-26Q could not be filed within the prescribed period of times and therefore CPC imposed late fee u/s. 234E - AR submitted that admittedly the year involved in these appeals is Assessment Year 2014-15 whereas the effect of charging late fee u/s. 234E came into existence w.e.f. 01.06.2015 - HELD THAT:- We find that it is undisputed fact that the assessee has been charged late fee u/s. 234E for various returns filed in the Form-26Q for late filing of the statements. These cases relate to Assessment Year 2014-15. The various Hon'ble High Courts including the Hon'ble Karnataka High Court and Hon'ble Kerala High Court have held that the provisions of Section 234E are applicable w.e.f. 01.06.2015. See SRI. FATHERAJ SINGHVI AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (9) TMI 964 - KARNATAKA HIGH COURT] - Also see M/S. UNITED METALS VERSUS THE INCOME TAX OFFICER (TDS) KOCHI (2) , ERNAKULAM, THE UNION OF INDIA, NEW DELHI [2021 (12) TMI 1349 - KERALA HIGH COURT] - Decided in favour of assessee.
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