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Fees U/s. 234E leviable on all TDS return filed late after 01.06.2015
Case Law Details
- Case Name
- Shri Uttam Chand Gangwal Vs ACIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Jaipur
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Shri Uttam Chand Gangwal Vs ACIT (ITAT Jaipur)
In the instant case, the assessee filed its TDS return in Form No. 26Q for the quarter ended 31stMarch, 2015 on 22nd July, 2015 and the same was processed and an intimation dated 30 July, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return of income by the assessee and processing thereof has happened much after 1.6.2015 i.e, the date of assumption of jurisdiction by the AO u/s 200A(1)(C) to levy fees under section 234E of the Act.
Even though the quarterly return pertains to quarter ended 31.03.2015...
I have a Query: When the Intimation u/s 200A and Late fees u/s 234E is made appellable, is it not injustice to Reject all the appeals stating that after 1/6/15 the Levy is justified ?
If the intention of law / appellate authorities is clear for rejecting all such appeals, why this is made appellable, it should be strictly made non appellable in Income tax act itself ?