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2023 (6) TMI 84 - AT - Income TaxLate fees levied u/s 234E - interest thereon charged under section 220(2) - whether late fee u/s 234E cannot be charged relating to period of tax deduction prior to 01.06.2015? - HELD THAT:- There is no dispute that the issues involved in these appeals are squarely covered in favour of the assessee by the aforesaid orders in the cases of Shivansh Infraestate Pvt. Ltd. vs. ACIT [2022 (8) TMI 439 - ITAT LUCKNOW], Executive Engineer, Tubewell Division Barabanki vs. Income Tax Officer(TDS)-II [2022 (11) TMI 1359 - ITAT LUCKNOW], Dr. Saumya Singh vs. ACIT [2018 (10) TMI 1960 - ITAT LUCKNOW], Fatheraj Singhvi vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT], United Metals vs. Income-tax Officer (TDS) [2021 (12) TMI 1349 - KERALA HIGH COURT] and Additional DIGP vs. Dy. CIT (TDS) [2020 (9) TMI 285 - ITAT DELHI] wherein as held the impugned notices under Section 200A of the Act for computation and intimation for payment of fee under Section 234E as they relate to for the period of the tax deducted prior to 1.6.2015 are set aside. We direct the Assessing Officer to delete the late fees levied under section 234E of the I.T. Act and interest thereon charged under section 220(2) of the I.T. Act - Decided in favour of assessee.
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