Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted

Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur) ITAT Jodhpur held that levying late fees u/s 234E of the Income Tax Act for delay in filing TDS return for 4th quarter of F.Y. 2012-2013 unwarranted as power to levy fees has come into effect only from 01.06.2015 Facts- The appellant has preferred the present appeal contesting that CIT(A) has erred in confirming order made u/s. 200A by CPC-TDS levying late filing fees of Rs. 18,800 u/s. 234E for delay in furnishing the statement of 4th Quarter/26Q for F.Y. 2012-13 prescribed u/s. 200(3). Conclusion- Held that the late fees u/s 234E of the Act could ...