Case Law Details
District Marketing Officer Vs ITO (ITAT Raipur)
ITAT Raipur held that charging of late fees of delay in filing of TDS statement under section 234E of the Income Tax Act is effective only from 01.06.2015. Charging the same for period prior to 01.06.2015 is untenable in law.
Facts-
The assessee has made payment of vehicle hire charges in respect of vehicles used by the personnel of the assessee for various purposes however, at the time of making the payments or subsequently, the assessee has not deducted tax at source as required under the provisions of section 194-I or 194-C of the I.T. Act but after, the conduct of TDS Verification deposited tax at source under the provisions of section 194-I of the I.T. Act.
This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax(Appeals)-I, Raipur, dated 01.03. 2016 for Assessment Year 2013-14 emanating from the order of ITO (TDS) u/s 201(1) and 201(1A) of the Income-tax Act, 1961
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