JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 464/LKW/2024[2013-14]Status: DisposedITAT Lucknow21 May 2025AY 2013-14
Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, DR
Section 200ASection 220(2)Section 234E
1 of section 200A only had prospective effect and did not have a retroactive character.
Resultantly, the intimation for payment of fee under section 234E could not be made in purported exercise of the power under section 200A, for the respondent for the period of the respective assessment year prior to 1.06.2015. The assessee placed reliance on various judgments issued
