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| The Tax Publishers2020 TaxPub(DT) 2889 (Pune-Trib) INCOME TAX ACT, 1961
Section 234E Section 200A
Levy of fee under section 234E while processing statement of tax deducted at source prior to 1-6-2015 was unsustianable in law as prior to 1-6-2015, there was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E.
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Fee under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -
AO levied fee under section 234e through an intimation under section 200A for a period prior to 1-6-2015. Assessee challenged this. Held: Prior to 1-6-2015, there was no enabling provision in section 200A for raising a demand in respect of levy of fee under section 234E. Therefore, impugned levy of fee under section 234E while processing statement of tax deducted at source prior to 1-6-2015 was unsustianable in law.
Followed:Government Secondary School v. ACIT in ITA Nos. 57 to 60/Jodh/2017
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
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