JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

C to F of sub section 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