TMI Blog2019 (11) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... files TDS returns belatedly and the AO issues intimation u/s 200A of the Act after 01.06.2015 charging late filing fee u/s 234E - We find force in the arguments of Shri Kishore Phadke, Ld.A.R. and the imposition of late fee u/s 200A r.w 234E of the Act confirmed by Ld.CIT(A) is set aside. Thus, additional ground raised by the assessee is allowed. - 2008/PUN/2017 to 2017/PUN/2017 - - - Dated:- 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed to adjudicate the additional ground raised by the assessee in ITA No.2008/PUN/2017 as lead case and pass consolidated order for the sake of convenience. 4. The issue raised in additional ground is to whether the CIT(A) justified in confirming late fee imposed in Q4-24Q for A.Y. 2013-14 u/s 200A r.w. 234E of the Act in the facts and circumstances of the case. 5. We shall take up the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Finance Act w.e.f. 01.06.2015 and since the amendment is prospective in nature, the late fee imposed u/s 234E r.w. 200A of the Act is not maintainable in the present case. The Ld.A.R. placed reliance on the decision of the Tribunal in the case of Medical Superintendent Rural Hospital, DOBI BK Vs. DCIT, CPC(TDS) reported in (2018) 100 taxmann.com 78 (Pune - Trib) and referred to Para Nos.15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not maintainable even if the assessee files TDS returns belatedly and the Assessing Officer issues intimation u/s 200A of the Act after 01.06.2015 charging late filing fee u/s 234E of the Act. Therefore, we find force in the arguments of Shri Kishore Phadke, Ld.A.R. and the imposition of late fee u/s 200A r.w 234E of the Act confirmed by Ld.CIT(A) is set aside. Thus, additional ground raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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