| The Tax Publishers2020 TaxPub(DT) 3548 (Del-Trib) INCOME TAX ACT, 1961
Section 234E Section 260A
Notices issued under section 200A for computation and intimation in payment of late filing fee under section 234E relating to the period of tax deduction prior to 1-6-2015 were not maintainable, though late fee was actually levied after 1-6-2015 because amendments brought in statute with effect from 1-6-2015 are prospective in nature.
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Fees under section 234E - Delay in filing of TDS statements leviability - Default pertaining to period prior to 1-6-2015 though fee levied after 1-6-2015 -
Assessee challenged late fee charged by AO under section 234E in respect of delayed filing of TDS statements pertaining to the period prior to 1-6-2015. Revenue's case was that since AO levied late filing fee under section 234E only after 1-6-2015 the claim of assessee for exemption from levy of late filing fee was liable to be dismissed.Held: Amendments brought in statute with effect from 1-6-2015 are prospective in nature and hence notices issued under section 200A for computation and intimation in payment of late filing fee under section 234E relating to the period of tax deduction prior to 1-6-2015 were not maintainable, though late fee was actually levied after 1-6-2015.
Followed:Fatehraj Singhvi v. UOI, Prakash Industries Ltd. v. Dy. CIT ITA Nos. 5865 to 5869/Del/2016, Order, dated 29-7-2019 : 2019 TaxPub(DT) 6422 (Del-Trib), Ajvin Infotech Pvt. Ltd. v. Dy. CIT ITA No. 2305 & 2306/Del/2017, Order, dated 4-3-2020 : 2020 TaxPub(DT) 1499 (Del-Trib), D.D. Motors, Haryana v. Dy. CIT ITA No. 956/Del/2017, Order, dated 18-10-2019 : 2019 TaxPub(DT) 7822 (Del-Trib) and District Health & Welfare Society v. ITO, ITA No. 7473/Del/2018, Order, dated 26-4-2019. Relied:Vegetables Products Limited (1973) 88 ITR 192 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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