Section 234E late fee Not Leviable for Belated TDS return filed Prior to 01.06.2015

Sumel Heights Pvt. Ltd Vs ITO (ITAT Delhi)

The machinery provision of Section 200A of the Act provides for processing of statement of tax deducted at source which has been amended by the Financial Act, 2015 w.e.f. 01.06.2015 and new clauses (c) and (d) has been inserted in Section 200A of the Act. By virtue of such amendment, while processing of TDS statement, the late fee, if any shall be computed in accordance with provisions of Section 234E of the Act. As a corollary, prior to amendment under Section 200A of the Act, levy

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