Section 234E Late fee cannot be levied without machinery provision of section 200A

Kooud Software Pvt. Ltd. Vs DCIT (ITAT Bangalore)

Facts- The assessee is a private limited company. AO has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns u/s 234(E) of the Act for the A.Y. 2013-14 & 2014-15.

Conclusion- On the basis of the decision of hon’ble Karnataka High Court in the case of Shri Fatheraj Singhvi Vs. Union of India, it was held that fee u/s 234E cannot be levied without machinery provision of section 200A.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

The assessee has filed these appeals challenging the order of the CIT(A) NFAC dated 13/08/2021 for the asst. year 2013-14 and 2014­15. All these appeals were bunched together, heard together and hence they are being disposed of by this common order for the sake of convenience.

Please become a Premium member. If you are already a Premium member, login here to access the full content.