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2023 (4) TMI 462 - ITAT HYDERABADLate filing fee u/s 234E - intimation u/s 200A - whether late fee and consequential interest could be levied in respect of the TDS statements relating to the period prior to 01/06/2015? - HELD THAT:- We find that the said issue has been adjudicated in the case of Fatheraj Singhvi & Ors vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] wherein as explained the position of charging of late filing fees under section 234E of the Act and the mechanism for computation of fees and failure for payment of fees under section 200A of the Act in the light of amendment w.e.f. 01/06/2015, and held such amendment to be prospective in nature and, therefore, notices issued under section 200A of the Act for computation and intimation for payment of late filing fees under section 234E of the Act relating to the period of tax deduction prior to 01/06/2015 were not maintainable. The same were accordingly quashed. Co-ordinate Bench of this Tribunal in the case of Nirmala Infra Projects India (P) Ltd [2022 (12) TMI 1395 - ITAT HYDERABAD]while noticing the above decisions, reached a conclusion that the levy of late fee and the interest in respect of the TDS statements prior to 01/06/2015 cannot be sustained. Appeal of assessee allowed.
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