Case Law Details
Sumel Heights Pvt. Ltd Vs ITO (ITAT Delhi)
The machinery provision of Section 200A of the Act provides for processing of statement of tax deducted at source which has been amended by the Financial Act, 2015 w.e.f. 01.06.2015 and new clauses (c) and (d) has been inserted in Section 200A of the Act. By virtue of such amendment, while processing of TDS statement, the late fee, if any shall be computed in accordance with provisions of Section 234E of the Act. As a corollary, prior to amendment under Section 200A of the Act, levy of fee under Section 234E during processing of TDS statement is not tenable.
Since the amendment has been inserted under Section 200A of the Act w.e.f. 01.06.2015, the default committed by the assessee, if any, prior to the amendment will not attract fee under Section 234E of the Act.
FULL TEXT OF THE ORDER OF ITAT DELHI
The captioned appeals have been filed at the instance of the Assessee against the orders of the Commissioner of Income Tax (Appeals)-VIII, New Delhi [‘CIT(A)’ in short] all dated 28.08.2020 concerning levy of late fee of different amount under Section 234E of the Act vide intimation under Section 200A of the Act.
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