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The issue was whether late fee could be levied for delayed TDS returns filed before 01.06.2015. The Tribunal held that section 234E is prospective. Late fee demands for earlier years were deleted.
Holding that procedural defects should not defeat substantive rights, the Tribunal restored the appeal. The case was remanded for reconsideration after granting opportunity.
The issue was whether appeals dismissed for an extraordinary delay could be restored. The Tribunal held that, despite the assessee’s lapses, justice required giving an opportunity to seek condonation and have the case decided on merits.
The Tribunal examined the levy of late fees under Section 234E for TDS defaults prior to the Finance Act 2015 amendment. It held that Section 234E, as a charging provision, was enforceable even before procedural updates in Section 200A. The ruling emphasizes that machinery provisions cannot negate substantive liabilities.
The Rajasthan High Court dismissed the challenge to Section 234E of the Income Tax Act, holding that the fee for late TDS filing is compensatory, not punitive.
The ruling found no liability to deduct TDS because individual payments to transferors were below the statutory threshold. Consequently, the fee and interest imposed under Section 234E were set aside.
ITAT Chennai allowed the appeal of MLS Enterprises for statistical purposes, subject to a ₹10,000 cost, restoring the matter to the CIT(A). The central issue is the prospective nature of the Section 234E penalty levied under Section 200A.
ITAT Jaipur held that denial of Section 11 exemption solely due to non-furnishing of the registration certificate under Section 12A is invalid where 80G approval exists, since 80G presupposes valid 12AA registration.
ITAT Raipur set aside the levy of fees under Section 234E for delayed TDS statements filed before the 01.06.2015 amendment to Section 200A. Following the Karnataka High Court ruling, the Tribunal held that in the absence of an enabling provision for computation, the levy of a late fee for the period before that date is unenforceable.
The ITAT Rajkot condoned a 518-day delay for Arham Enterprise, setting aside an ex parte CIT(A) order. The tribunal’s decision prioritizes a case’s merits over technicalities.
