| The Tax Publishers2020 TaxPub(DT) 3591 (Del-Trib) INCOME TAX ACT, 1961
Section 234E
Late fee levied by AO under section 200A read with section 234E for default prior to 1-6-2015 was not valid.
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Fee under section 234E - Delay in filing of TDS statements - Leviability - Period of default was before 1-6-2015
AO levied late filing fee under section 234E. Assessee challenged this on the ground that when period of default was before 1-6-2015, there was no merit in charging late filing fee under section 234E. Revenue rejected this on the ground that constitutional validity of section 234E was beyond doubt. Held: Though provisions of section 234E have been held to be constitutionally valid, however, amendments brought in statute with effect from 1-6-2015 are prospective in nature and, therefore, late fee levied by AO under section 200A read with section 234E for defaults prior to 1-6-2015 could not be upheld.
Followed:Prakash Industries Ltd. v. DCIT, [ITA Nos. 5865 to 5869/Del/2016, Order, dated 29-7-2019] : 2019 TaxPub(DT) 6422 (Del-Trib);M/s. Ajvin Infotech Pvt. Ltd. v. DCIT, ITA Nos. 2305 & 2306/Del/2017, Order, dated 4-3-2020 : 2020 TaxPub(DT) 1499 (Del-Trib);M/s. D.D. Motors, Haryana v. DCIT, 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. Relied:Vegetables Products Limited [(1973) 88 ITR 192 (SC) : 1973 TaxPub(DT) 0421 (SC).
REFERRED :
FAVOUR : In assesse's favour
A.Y. :
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