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2022 (11) TMI 1051 - ITAT MUMBAILevy of late fees u/s 234E - intimation issued u/s 200A of the Act on processing of Statement of Tax Deducted at Source - HELD THAT:- As decided in K.D. Realities Pvt. Ltd. [2019 (11) TMI 1762 - ITAT MUMBAI] deleted the late fee levied under Section 234E of the Act in respect of the quarterly TDS statements filed for the financial years relevant to Assessment Years 2013-14 to 2015-16 holding that the Hon’ble High Court of Karnataka in the case of Fatehraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] had concluded, that the notice under Sec.200A of the Act for computing late fee under Section 234E of the Act, to the extent the same related to the period of the tax deduction prior to 01.06.2015 was liable to be set aside. Also see NATIONAL LAMINATE CORPORATION VERSUS ITO-CPC (TDS) UTTAR PRADESH [2019 (12) TMI 574 - ITAT MUMBAI] Thus we delete levy of late fees for Assessment Year 2013-14, demanded under Section 234E of the Act. Ground No. 1 raised in the appeal is allowed.
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