Case Law Details
Gangamai College of Engineering Vs ACIT, CPC (TDS) (ITAT Pune)
Assessee is not liable for levy of late filing charges under section 234E of the Act for the period prior to June, 2015 in the absence of amendment to section 200A of the Act, which was brought on Statute from 01.06.2015. Consequently, we also hold that the appeals filed by assessee were in time since the period has to be reckoned from the date of order under section 154 of the Act and not from the date of issue of intimation under section 200A of the Act. Accordingly, we delete late filing fees levied under section 234E of the Act for the period prior to June, 2015 though the returns of income were filed after June, 2015 and even order levying late filing fees under section 234E of the Act was passed after June, 2015. The grounds of appeal raised by assessee are thus, allowed.
FULL TEXT OF THE ITAT JUDGEMENT
This bunch of five appeals filed by assessee are against consolidated order of CIT(A)-3, Nashik, dated 20.04.2018, relating to different assessment years against orders passed under sections 200A r.w.s. 154 of the Income-tax Act, 1961 (in short ‘the Act’).
2. This bunch of appeals relating to the same assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience. However, in order to adjudicate the issue, we make reference to the facts and issues in ITA No.1167/PUN/2018.
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