Case Law Details
Case Name : Sh. Rajesh Kumar Kukreja Vs. DCIT (TDS) (ITAT Delhi)
Related Assessment Year : 2015- 16
Courts :
All ITAT ITAT Delhi
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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 ...
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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