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Late fees U/s. 234E cannot be levied for the period prior to 01/06/2015
Case Law Details
- Case Name
- Dharam Deep Public School Vs. Dy. Commissioner of Income Tax (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Dharam Deep Public School Vs. Dy. CIT (ITAT Delhi)
Section 200A of the Act deals with processing of statement of tax deducted at source, whereas, section 234E of the Act deals with fee for default in furnishing statements.Iit was held that ‘intimation raising demand prior to 01/06/2015, u/s 200A of the Act, levying fee u/s 234E, is not valid’. Considering the aforesaid decision of the coordinate Bench, we hold that amendment in section 200A(1) of the Act is procedural in nature, therefore, the AO while processing the TDS statements, returns in the present set of appeals of the period prior...
