Payment of late filing fees u/s 234E for tax deduction prior to 01/06/2015 unjustified

Anjani PRS Blends Pvt. Ltd. Vs DCIT (ITAT Hyderabad)

ITAT Hyderabad held that notices issued under section 200A of the Act for computation and intimation for payment of late filing fees under section 234E of the Act relating to the period of tax deduction prior to 01/06/2015 are not maintainable.

Facts- Only issue which needs to be adjudicated in these appeals is the charging of late filing fee u/s 234E of the Income Tax Act, 1961 (‘the Act’) while issuing the intimation u/s 200A

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