The Tax Publishers2020 TaxPub(DT) 1797 (Ind-Trib)

INCOME TAX ACT, 1961

Section 200(1), 234E

Sub-section (1) of section 200A has been inserted with effect from 1-6-2015 and before this amendment with effect from 1-6-2015 there was no enabling provision in the Act under section 200A for raising of demand in respect of levy of fees under section 234E. Accordingly, AO was directed to delete fee levied under section 234E in respect of TDS statements processed under section 200A before 1-6-2015 in respect of TDS statements processed under section 200A before 1-6-2015.

Fee under section 234E - Delay in filing of TDS statements - Leviability in respect of TDS statements processed under section 200A before 1-6-2015 -

AO levied fee under section 234E in respect of TDS statements processed under section 200A before 1-6-2015. Held: Sub-section (1) of section 200A has been inserted with effect from 1-6-2015 and before this amendment with effect from 1-6-2015 there was no enabling provision in the Act under section 200A for raising of demand in respect of levy of fees under section 234E. Accordingly, AO was directed to delete fee levied under section 234E.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

IN THE ITAT, INDORE BENCH

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