M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS “8. statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

In the result, the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1-6-2015. The assessee contended before NFAC (CIT(A)/first appellate authority) that AO could levy fee u/s.234E of the Act while processing a return of I.T.A. Nos.202 & 203/Asr/2022 6 Assessment Years: 2018-19& 2019-20 TDS

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

In the result, the appeals of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1-6-2015. The assessee contended before NFAC (CIT(A)/first appellate authority) that AO could levy fee u/s.234E of the Act while processing a return of I.T.A. Nos.202 & 203/Asr/2022 6 Assessment Years: 2018-19& 2019-20 TDS

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 234E of the Income Tax Act, 1961. The appellant filed rectification application u/s 154 requesting to delete late filing fee levied u/s 234E. The AO rejected this request of the appellant by passing order dated.18.03.2020. It is observed that the appellant filed TDS statement belatedly for the 3rd and 4th Quarter for F.Y. 2012-13, which also not disputed

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 234E of the Income Tax Act, 1961. The appellant filed rectification application u/s 154 requesting to delete late filing fee levied u/s 234E. The AO rejected this request of the appellant by passing order dated.18.03.2020. It is observed that the appellant filed TDS statement belatedly for the 3rd and 4th Quarter for F.Y. 2012-13, which also not disputed