2024 (11) TMI 1321

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..... BENCH : These are the appeals filed by the revenue against the separate orders of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 24.09.2024, passed in respective appeals, thereby deleting the levy of late fees u/s. 234E of the Act made by the AO for three quarters of Assessment Year 2013-2014 and four quarters of Assessment Year 2014-2015, respectively. 2. Shri S.C.Mohanty, .....

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..... ther the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation u/s. 200A brought in statute w.e.f. 01.06.2015. Section 234E of the Act by itself cannot make computation without the provisions of section 200A .....

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