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Late Fee Under Section 234E Quashed Due to Pre-2015 Period
Case Law Details
- Case Name
- Punchsheel Nursing Home Vs ITO (ITAT Delhi)
- 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 Delhi
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Punchsheel Nursing Home Vs ITO (ITAT Delhi)
No 234E Fee Before 1-6-2015: Delhi ITAT Quashes Late-Fee Demands on Pre-Amendment TDS Returns
Delhi ITAT, Delhi Bench ‘E’, in Punchsheel Nursing Home Vs ITO (ITA Nos.3320 & 3321/Del/2025; AYs 2013-14 & 2015-16; order dated 19-12-2025), held that late fee u/s 234E cannot be levied for TDS returns filed prior to 01-06-2015 while processing statements u/s 200A. The Tribunal observed that the enabling provision empowering levy of fee during TDS processing—section 200A(1)(c)—was inserted only w.e.f. 01-06-2015; hence, any levy of fee u/s 2...
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