Late Fees not applicable under Section 234E of Income Tax Act pertaining to The Period of Tax Deduction Prior to 01.06.2015

Krishna Pandurang Kobnak Vs National Faceless Appeal Centre (ITAT Mumbai)

Conclusion: The ITAT allowed the appeals and have sustained that, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015.

Facts: In present facts, three appeals were filed

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