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Fee levied u/s 234E while processing TDS statement is beyond scope of adjustment provided u/s 200A
Case Law Details
- Case Name
- G. Indhirani Vs DCIT (ITAT Chennai)
- 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 Chennai
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Brief of the case:
The only issue arises for consideration is with regard to levy of fee under Section 234E of the Income-tax Act, 1961 while processing the statement furnished by the assessees under Section 200A of the Act which was held as unsustainable in the eye of law by the tribunal.
Facts of the case:
Assessee filed statement of tax deducted at source u/s 200A of the Income-tax Act.
While processing the statement AO levied certain amount as penal fee u/s 234E.
CIT (A) confirmed addition made by AO.
Contention of the revenue:
Section 234E of the Act provides for payment of fee, if the...
Is this Applicability for filings after 01.06.2015 or from date of case decision pending