DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA