ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE
In the result, appeals of the assessee are allowed
ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K
For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H
TDS as per
Section 234E, the fee payable is provided but the mechanism provided was that if there was failure to furnish statements within the prescribed date, the penalty under Section 271H (1) and (2) could be imposed. However, under sub-section (3