Late fee u/s 234E for delay in filing TDS return applicable only from 01.06.2015

Karnataka Grameena Bank Vs ACIT (ITAT Bangalore)

ITAT Bangalore held that any ambiguity in a taxing statute should ensure the benefit of the subject/ assessee. Accordingly, the taxing provision of late fee in respect of late filing of TDS return came into force from 01.06.2015. Hence, late fees u/s 234E cannot be levied before 01.06.2015.

Facts-

The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16

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