MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR
In the result, appeal in ITA No
ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019
Bench: Shri N.K. Saini & Shri Sandeep Gosain
For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E
section 234E of the Act has clearly held that “We do not in exercise of the powers under Article 226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay
