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Case Law Details

Case Name : St. Alphonsa Timbers & Traders  Pvt Ltd Vs ITO (ITAT Cochin)
Related Assessment Year : 2013-14
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St. Alphonsa Timbers & Traders  Pvt Ltd Vs ITO (ITAT Cochin)

ITAT Cochin held that prior to 1st June 2015, there was no provision enabling demand in respect of levy of fees u/s 234E for late filing of TDS/ TCS statement. Accordingly, imposition of late fees prior to 1st June 2015 is bad-in-law.

Facts- The issue involved here is that the assessee failed to furnish the TDS/ TCS return on or before the respective due date. Accordingly, AO passed an order u/s 154 r.w.s. 200A of the Income Tax Act pro

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