ITAT Pune Bench quashes Late Filing Fees for TDS Returns Before June 1, 2015

Medical Superintendent Rural Hospital Vs DCIT (ITAT Pune) Income Tax Appellate Tribunal (ITAT), Pune Bench, has ruled against the levy of late filing fees under Section 234E of the Income-tax Act, 1961, when processed via intimations under Section 200A of the Act, for periods prior to June 1, 2015. The decision came in a consolidated order addressing appeals from two assessees: Medical Superintendent Rural Hospital and Junagade Healthcare Pvt. Ltd. The Tribunal’s verdict underscores the prospective nature of the amendment to Section 200A, which specifically empowered tax authorities to l...