Case Law Details
Gangamai College of Engineering Vs ACIT (ITAT Pune)
Held that when there is a delay, a late fee u/s 234E and 200A of the Act is automatic and there is no discretion not to levy late fees with the TDS Officer.
Facts-
The Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad issued an intimation u/s 200A and 154 of the Income Tax Act, 1961 for the AY 2016-17 levying a late fee under the provisions of section 234E of Rs.77,220/- by stating that the appellant had failed to file the quarterly statement of TDS of the second quarter for the financial year 2015-16 in Form No.26Q. Accordingly, the ACIT had levied a penalty of late fee of Rs.77,220/- u/s 234E by intimation dated 02.02.2018 passed u/s 200A and 154 of the Act.
Being aggrieved by the above intimation, an appeal was filed before the CIT(A). The CIT(A) dismissed the appeal.Being aggrieved by the above decision of the CIT(A), the appellant is in appeal before the Tribunal.
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Author Bio
234e is nothing short of tax terrorism.
Government looting the innocent public.
They should be ashamed of themself for such cowardly act.