ITAT Jodhpur Judgments — November 2019

The Tribunal held that the levy of late fees under Section 234E for periods prior to June 1, 2015, was not justified. Fees under Section 234E can only be levied for the period starting from June 1, 2015, to the date of actual filing of the TDS return.

The Tribunal held that the absence of a notice under Section 143(2) is a mandatory requirement for framing an assessment under Section 143(3) read with Section 147. Section 292BB does not cure the complete absence of notice.

The Tribunal held that the levy of late fees under Section 234E for periods prior to June 1, 2015, was not justified. Fees under Section 234E can only be levied for the period starting from June 1, 2015, to the date of actual filing of the TDS return.

The Tribunal held that the levy of late fees under Section 234E for periods prior to June 1, 2015, was not justified. Fees under Section 234E can only be levied for the period starting from June 1, 2015, to the date of actual filing of the TDS return.

The Tribunal held that the levy of late fees under Section 234E for periods prior to June 1, 2015, was not justified. Fees under Section 234E can only be levied for the period starting from June 1, 2015, to the date of actual filing of the TDS return.

The Tribunal noted that the authorities below did not doubt the claim itself but disallowed it due to the missing certificate. Since the assessee has now produced the bank certificate showing the interest paid, the issue is set aside to the Assessing Officer for fresh adjudication.

The Tribunal found that the CIT(A) did not properly consider the explanation for the delay in filing the appeals. The matter was set aside and remanded back to the CIT(A) for a fresh decision after considering the assessee's explanation for the delay.