Section 234E Demand Set Aside as Section 200A Intimation Exceeded Jurisdiction pre-01.06.2015

Janta Industries Vs ITO (TDS) (ITAT Raipur) In the present case, the assessee challenged the levy of late filing fee under Section 234E of the Income-tax Act, 1961 in respect of belated filing of TDS returns in Form 26Q for the 2nd and 3rd quarters of Assessment Year 2013–14. The Assessing Officer, while processing the TDS statements under Section 200A, levied a fee of Rs. 14,694/- (for Q3) and Rs. 4,400/- (for Q2). The Ld. CIT(A)/NFAC upheld the levy. Aggrieved, the assessee preferred appeal before the ITAT Raipur Bench. The principal contention of the assessee was that though Section 234E ...