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No late fees under section 234 E of IT Act,1961 on TDS default before 01/06/2015
Case Law Details
- Case Name
- Shimas Network Pvt. Ltd. Vs CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Bangalore
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Shimas Network Pvt. Ltd. Vs CIT (ITAT Bangalore)
Conclusion: Fee u/s. 234E for filing TDS returns belatedly could not be levied prior to 01/06/2015 as there was no machinery provision of sec. 200A .
Held: Assessee had filed the TDS returns belatedly which was accepted by TIN. Subsequently ITO Centralized Processing Call-TDS levied late fee of Rs. 64,480/- for delay as per intimation under section 200 A issued on 31/10/2018. Aggrieved by the orders of ITO, assessee filed an appeal before the CIT(A) contending that prior to 1st June, 2015, there was no enabling provision for p...
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