2022 (9) TMI 1631

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..... P. Murkunde ORDER PER BENCH: This batch of three appeals arises from different orders passed by the National Faceless Appeal Centre (NFAC), Delhi on 18-11-2021 and 23-11-2021. The only issue raised in these appeals is the charging of fee u/s.234E for the assessment years 2013-14, 2014-15 and 2015- 16. 2. Briefly stated, the facts of the case are that the assessee filed the TDS returns for .....

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..... 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposit .....

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