M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR
In the result, the appeal filed by the assessee is allowed
ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E
charitable
society registration u/s 12A of the Income Tax Act where the ld. AO has
levied late fee of Rs.12,595/- for filing of TDS return late in respect of
financial year 2012-13 under consideration. The counsel explained that the
AO has stated in his order passed u/s 154 that is not empowered to
determine the similarity of facts
