|The Tax Publishers2020 TaxPub(DT) 4948 (Ind-Trib)
INCOME TAX ACT, 1961
Section 234E Section 200A
AO was not empowered to levy fees under section 234E for the period of delay falling prior to 1-6-2015.
Fee under section 234E - Delay in filing of TDS statements - Leviability prior to 1-6-2015 -
AO levied late fees under section 234E as regards quarterly TDS statements for financial year 2013-14 filed after the due date. Held: Amendment brought in the statute by Finance Act, 2015 with effect from 1-6-2015 under section 200A [clause (c)] is prospective in nature thereby empowering revenue authorities to charge fee under section 234E only after 1-6-2015. Therefore, AO was not empowered to levy fees under section 234E for the period of delay falling prior to 1-6-2015.
Applied:Executive Engineer & Ors., ITA No. 457 to 459/Ind/2019, Order, dated 26-7-2019.
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE ITAT, INDORE BENCH
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