ITAT Raipur Deletes Section 234E Late Fee for TDS Filing Before 01.06.2015

Padma Parakh Vs ITO (TDS) (ITAT Raipur)

No 234E Late Fee Before 01.06.2015 – ITAT Deletes Entire Levy as Department Had No Power Prior to Amendment

Assessee, proprietor of Parakh Nursing Home, was subjected to late filing fee u/s 234E for delay in filing TDS statements for FY 2013-14 (AY 2014-15) amounting to ₹7,080/-, ₹13,911/- & ₹15,530/- for three quarters. CIT(A)/NFAC upheld the levy relying on Bombay High Court in Rashmikant Kundalia, which upheld constitutional validity of section 234E.

Before ITAT, Assessee filed written submissions & argued tha

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