This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted
Case Law Details
- Case Name
- Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur)
- 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 Jodhpur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur)
ITAT Jodhpur held that levying late fees u/s 234E of the Income Tax Act for delay in filing TDS return for 4th quarter of F.Y. 2012-2013 unwarranted as power to levy fees has come into effect only from 01.06.2015
Facts- The appellant has preferred the present appeal contesting that CIT(A) has erred in confirming order made u/s. 200A by CPC-TDS levying late filing fees of Rs. 18,800 u/s. 234E for delay in furnishing the statement of 4th Quarter/26Q for F.Y. 2012-13 prescribed u/s. 200(3).
Conclusion- Held that the late fees u/s 234E of the Act could ...
Author Info
