| The Tax Publishers2020 TaxPub(DT) 3129 (Ind-Trib) INCOME TAX ACT, 1961
Section 234E
Where fee under section 234E was levied in the statement processed under section 200A before 1-6-2015, i.e., before the amendment was brought into effect from 1-6-2015 in section 200A thereby enabling the revenue authorities to raise demand in respect of levy of fees under section 234E, the CIT (A) erred in confirming the levy of late fees under section 234E by the AO.
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Late fees under section 234E - Default in furnishing statement in processing of statement of tax deducted at source prepared under section 200A - Validity - Fee levied in statement processed under section 200A before 1-6-2015
AO levied late fees under section 234E for default in furnishing statement in processing of statement of tax deducted at source prepared under section 200A. CIT (A) confirmed the levy of the late fees. Assessee contended that before amendment was brought in by the Finance Act, 2015 with effect from 1-6-2015, the revenue authorities were not having the power to levy late fees under section 234E in the statement processed under section 200A. Held: Before 1-6-2015, there was no enabling provision under section 200A for raising demand in respect of levy of fee under section 234E. In instant case, wherein fee under section 234E was levied in the statement processed under section 200A before 1-6-2015, i.e., before the amendment was brought into effect from 1-6-2015 in section 200A, thereby enabling the revenue authorities to raise demand in respect of levy of fees under section 234E, the CIT (A) erred in confirming the levy of late fees under section 234E by the AO.
Following:Indore School of Social Work, Indore ITA Nos. 117 to 120/Ind/2019 & Ors., Order, dated 20-2-2020 Sudershan Goyal v. DCIT (TDS) ITA No. 442/Agra/2017, Order, dated 9-4-2018
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2013-14
IN THE ITAT, INDORE BENCH
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