Sushil Kumar Marlecha, Pali vs. Deputy/Asstt, CIT (CPC-TDS) / ITO, TDS-1, Ghaziabad / Jodhpur
In the result, the appeals of the assessee are allowed
ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Bench: Its Hearing Before Your Honour.”
Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E
…—Consequently, the order of the CIT(A) is set aside—AO is well within his jurisdiction to levy late fee under s. 234E for the period starting only from 1st June, 2015 to the date of actual filing of the TDS return h. Trimurty Buildcon P. Ltd. Vs. DCIT (2019) 174 ITD 252 (Jp) TDS—Processing fee under s. 234E—Leviability—AO while processing the TDS statements for the period prior to 1st June, 2015, was not empowered to charge fees under s. 234E—Sec. 200A as amended by the financial Act, 2015, w.e.f. 1st June, 2015 applied prospectively, hence, although prior to 1st June, 2015, fees under s. 234E can be levied, yet…
