Case Law Details
Sh. Rajesh Kumar Kukreja Vs. DCIT (TDS) (ITAT Delhi)
Admittedly the default has been committed by assessee prior to 01.06.2015. As the legal issue raised in the present case is squarely covered by the ratio by this Tribunal in the case of Gajanan Construction (supra), respectfully following the same we are also of the considered opinion that the Assessing Officer is not empowered to charge fees under section 234E of the Act by way of intimation issued under section 200A of the Act, in the case of present assessee since the default committed is prior to 01/06/15.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
The present appeal has been filed by assessee against order dated 27/04/16 passed by Ld.CIT(A)-41, New Delhi for assessment year 2015-16 on the following grounds of appeal:
“1. The Ld.CIT(A) without appreciating the facts of the case is not justified in law and facts and circumstances of the case in confirming levy of late filing fee of Rs. 6,000/- u/s 234E of the I.T.Act.
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Late filing fee on TDS return before 2015 return is applicable U/s 234E & interest on late filing fee applicable or not the assessing officer sent a notice U/s 234 E
TDS CPC continues to levy late fee u/s 234E and interest also on late fee even for TDS returns filed before 01.06.2015. What course of action the assessee should take ? Kindly acvise. Thanks