INCOME TAX ACT, 1961

Section 234E

Fee under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -

AO by way of order passed under section 154 charged late fees under section 234E prior to amendment to section 200A(1)(c) vide Finance Act, 2015 with effect from 1-6-2015, while processing TDS returns. Assessee challenged this. Held: Legislature had inserted clause (c) to section 200A(1) specifically with effect from 1-6-2015 and there is nothing to suggest that said amendment was clarificatory or retrospective in nature, hence in respect of TDS statements filed for the period prior to 1-6-2015, late fees charged under section 234E could not be levied in the intimation issued under section 200A and once, AO had no power to levy any late filing fee for the return processed prior to 1-6-2015, then no such power could be exercised while passing rectification order/s under section 154 for the respective periods prior to 1-6-2015.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

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