Late fees u/s 234E is effective only from 01.06.2015

Dinesh Infrastructure Pvt. Ltd. Vs DCIT (ITAT Jodhpur) ITAT Jodhpur held that levy of late fees under section 234E of the Income Tax Act is effective only from 01.06.2015. Accordingly, levy of late fees for F.Y. 2012-2013 is unsustainable in law. Facts- The assessee has filed TDS return for the fourth quarter (Q4) 26Q of Financial year 2012-13. The return was processed by TDS, Centralized Processing Cell on 23.12.2013, late filing fee amounting to Rs. 38,200/- was levied. The assessee requested for rectification of order u/s 200A. The AO passed an order of correction on 10.12.2017. Again the a...