Rectification u/s 154 - the two Hon’ble High Courts have ...

Courts Disagree on Imposing Late Fees u/s 234E for Pre-June 2015; Section 154 Inapplicable to Debated Issues.

August 21, 2023

Case Laws Income Tax AT

Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the period prior to 1.6.2015 - The order passed u/s 200A cannot be rectified on the issue which is a debatable issue. Provisions of section 154 cannot be invoked for debatable issue. - AT

View Source

← Previous Next →

Rectification u/s 154 - the two Hon’ble High Courts have ...

Courts Disagree on Imposing Late Fees u/s 234E for Pre-June 2015; Section 154 Inapplicable to Debated Issues.

August 21, 2023

Case Laws Income Tax AT

You may also like:

The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective...

The pre-amended Section 200A of the Income Tax Act did not permit processing of TDS statements for default in payment of late fee u/s 234E. Hence, late fee charged for...

Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted

Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

Late Fee under section 234E - On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani [2017 (7) TMI 458 - GUJARAT HIGH COURT] we find...

Late filing fee u/s 234E - Fee for default in furnishing statements - This Court had already declared that section 234E has no application prior to 01.06.2015 since...

Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to...

Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of...

Quick Updates: