Case Law Details
M.E.S. High School Vs ITO (TDS) (ITAT Pune)
ITAT Pune has ruled that the fee for default in TDS statement under Section 234E of the Income Tax Act is applicable only after 1st June 2015. In this case assessee had defaulted in furnishing TDS statements for specific quarters. ITAT observed that the amendment to Section 200A, which introduced Clause (c) allowing the levy of the fee, came into effect from June 2015. As a result, the appeals of the assessee were allowed by observing that fee u/s.234E can be levied only after 01-06-2015 for the Default in Furnishing TDS Statement committed by the assessee
FULL TEXT OF THE ORDER OF ITAT PUNE
These two appeals by the assessee arise against respective orders, both dated 29-09-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2013-14 and 2014-15.
2. There is delay of 761 days and 31 days in filing the appeals in ITA No.96/PUN/2023 and ITA No.97/PUN/2023, respectively, before the Tribunal. The assessee filed affidavits explaining the reason. We are satisfied with the reasons so stated and condone the delay in filing the appeals and admit the appeals for disposal on merits.
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