| The Tax Publishers2020 TaxPub(DT) 3553 (Del-Trib) : (2020) 185 ITD 0525 INCOME TAX ACT, 1961
Section234E
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.
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Fee under section 234E - Delay in filing of TDS statements - Leviability as regards default for the period prior to 1-6-2015 -
Assessee challenged late fee levied by AO under section 234E for delay in filing of the TDS statements. pleading that TDS statements were filed before 1-6-2015. 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.
Followed:Udit Jain Fatehraj Singhvi v. UOI Rajesh Kourani v. UOI (2017) 83 Taxmann.com 137 (Guj) : 2017 TaxPub(DT) 1953 (Guj-HC), 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 Nos. 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 and District Health & Welfare Society v. ITO ITA No. 7473/Del/2018, Order, dated 26-4-2019.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
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