M/S ATHAZHAKUNNU MAPPILA L.P. SCHOOL,KANNUR vs. ITO WARD TDS, KANNUR

In the result, the appeals by the assessee are allowed for statistical purposes

Bench: Shrisanjay Arora & Shriabyt.Varkey

section 200A(1) of the Act even as there was, prior to 01.6.2015, no provision for the said levy while processing a TDS return u/s. 200A(1) of the Act, which 1 ITA Nos. 911& 912/Coch/2022 (AY 2014-15) Athazhakunnu Mappilla L.P. School v. ITO came on the statute only by Finance Act, 2015 w.e.f. from that date. The issue