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2023 (8) TMI 1021 - ITAT DELHIInterest levied for late deposit of TDS amount - there was an interim order operating in favour of the assessee, the assessee deposited the aforesaid TDS amount with the Income Tax Department on 10/04/2013 and the Department has levied interest for late deposit of TDS amount - HELD THAT:- As there an Interim Order dated 29/03/2011 in operation as on the date of remittance TDS, thus, in our opinion, there was sufficient cause for the assessee not to remit TDS amount and the authorities ought not to have charged the interest on the Assessee, accordingly we allow the Grounds of Appeal of the assessee, set aside the order of the CIT(A) by deleting the interest levied on the Assessee by the Revenue for late payment of TDS amount. Appeal of assessee allowed.
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