INCOME TAX ACT, 1961

Section 234E

Fees under section 234E - Section introduced w.e.f. 1-6-2015 - Late filing of TDS return -

Assessee was made intimation under section 200A levying fees under section 234E for late filing of the TDS returns. Assessee submitted that fees was levied while processing the TDS returns under section 200A, prior to 1-6-2015, and that as per the provisions of section 200A, which existed on the date when the above returns were processed, no adjustment on account of fees under section 234E could be made while processing the said returns. Held: Prior to 1-6-2015, there was no mandate, as per statute, to make any adjustment on account of levy of fees under section 234E while processing TDS returns under section 200A. Fees levied under section 234E prior to 1-6-2015 in the intimations made under section 200A was without authority of law and the same was, therefore, directed to be deleted.

Followed:CIT v. Vatika Township (P) Ltd. (2014) 367 ITR 466 (SC) : 2014 TaxPub(DT) 3934 (SC), Sri Fatheraj Singhvi & Ors. v. UOI & Ors. (2016) 289 CTR (Kar) 602 : 2016 TaxPub(DT) 4175 (Karn-HC), and M/s. Dundlod Shikshan Sansthan & Anr. v. UOI & Ors. (2015) 63 taxmann.com 243 (Raj.) : 2015 TaxPub(DT) 5497 (Raj-HC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

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