In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA
Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &
3. Brief facts of the case are that in all the above appeals under consideration, admittedly there was a delay in filing of TDS statement and during the processing of TDS return, the AO(TDS) raised demand by way of intimations issued u/s.200A of the Act for levy of fees u/s.234E for ITA Nos. 172, 173, 174 & 177 delayed filing