Case Law Details
Ochre Media Private Limited Vs ITO (ITAT Hyderabad)
In the present case, the AO imposed late fees u/s 234E of the Act., where the enabling clause (c) was inserted in the section 200A w.e.f. 01.06.2015 and the same has been confirmed by the Ld. CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of ‘Rajesh Kaurani vs. Union of India. We find that late filing fee u/s 234E of the Act has not rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. Earlier, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) Delhi, dt.20.12.2022 for the assessment year 2014-15 on the following grounds :
“1. The Ld.ITO Ward (TDS), 2(1) Hyderabad (A.O) erred on facts and in law while processing and levying of late filing fees u/s 234E together with interest u/s 220(2) without giving an opportunity of being heard.
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