Section 234E Late fee cannot be levied without machinery provision of section 200A

Kooud Software Pvt. Ltd. Vs DCIT (ITAT Bangalore) Facts- The assessee is a private limited company. AO has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns u/s 234(E) of the Act for the A.Y. 2013-14 & 2014-15. Conclusion- On the basis of the decision of hon’ble Karnataka High Court in the case of Shri Fatheraj Singhvi Vs. Union of India, it was held that fee u/s 234E cannot be levied without machinery provision of section 200A. FULL TEXT OF THE ORDER OF ITAT BANGALORE The assessee has filed these appeals challenging the order of the CIT(A...