LATEST GENERATION ENTERTAINMENT PVT. LTD.,CUTTACK vs. DCIT, CPC-TDS,

ITA 150/CTK/2016Status: DisposedITAT Cuttack28 August 2017AY 2013-145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer lacked the authority to levy fees under Section 234E for periods prior to June 1, 2015, as the amendment to Section 200A empowering this levy was prospective. Therefore, the levy of fees was set aside.

What were the facts?

The assessee delayed filing TDS returns for financial years 2012-13 and 2013-14. The Assessing Officer (TDS) levied fees under Section 234E for late filing, which was confirmed by the CIT(A). The assessee appealed this confirmation.

What were the issues?

Whether fees under Section 234E can be levied for late filing of TDS returns for periods prior to the amendment of Section 200A effective June 1, 2015.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Appellant: Shri P.K.Mishra, AR
For Respondent: Shri D.K.Pradhan, DR
Hearing: 24/08

Per N.S.Saini, AM

These are appeals filed by the assessee against the separate orders

of the CIT(A)- Cuttack both dated 25.1.2016 for the assessment years

2013-14 & 2014-15. 2. In both the appeals, the grievance of the assessee is that the CIT(A) erred in confirming the levy of fees for late filing of TDS return

under section 234E of the Act.

2.

The brief facts of the case are that for the financial year 2012-13,

there was admittedly a delay in filing of the TDS returns and during the processing of the TDS return, the Assessing Officer (TDS) raised a demand, by way of intimations issued

The order continues below.

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