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| The Tax Publishers2020 TaxPub(DT) 2237 (Nag-Trib) INCOME TAX ACT, 1961
Section 234E Section 200A
Amendment brought in by Finance Act, 2015 with effect from 1-6-2015 to section 200A read with section 234E is prospective and consequently, for all the defaults committed by assessee for quarters prior to 1-6-2015, in respect of TDS statements filed belatedly before 1-6-2015 had no jurisdiction to charge late filing fee at the time of processing of TDS statements.
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Free under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -
AO levied late filing fees on assessee in respect of defaults of non-filing of TDS statement for the period prior to 1-6-2015.Held: Amendment brought in by Finance Act, 2015 with effect from 1-6-2015 to section 200A read with section 234E is prospective and consequently, for all the defaults committed by assessee for quarters prior to 1-6-2015, in respect of TDS statements filed belatedly before 1-6-2015 had no jurisdiction to charge late filing fee at the time of processing of TDS statements.
Followed:Rajyas Software (P) Ltd. v. Asstt. CIT CPC-TDS, Gharziabad & Ors. ITA No. 208/NAG/2019 & Ors..
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ITAT, NAGPUR BENCH
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