Case Law Details
Case Name : M.E.S. High School Vs ITO (TDS) (ITAT Pune)
Related Assessment Year : 2013-14 & 2014-15
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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 01-0
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