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| The Tax Publishers2022 TaxPub(DT) 0552 (Kol-Trib) : (2022) 193 ITD 0668 INCOME TAX ACT, 1961
Section 234E
Amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015. Prior to 1-6-2015 there was no enabling provision in section 200A for raising a demand in respect of levy of fees under section 234E and, therefore, no fees was payable by the assessee for any period prior to 1-6-2015.
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Interest under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -
AO imposed late fee under section 234E prior to 1-6-2015. Assessee challenged this. Held: Amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015. Prior to 1-6-2015 there was no enabling provision in section 200A for raising a demand in respect of levy of fees under section 234E and, therefore, no fees was payable by the assessee for any period prior to 1-6-2015.
Followed:Fatehraj Singhvi v. UOI (2016) 73 taxmann.com 252 (Karn-HC) : 2016 TaxPub(DT) 4175 (Karn-HC) and Ayappa Educational Charitable Trust, Writ No. 618/2015, dt. 12-12-2017 : 2018 TaxPub(DT) 221 (Karn-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
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