DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR
In the result, appeals filed by the assessees are allowed
ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E
3. That the sec.200A of the Act does not permit processing of TDS statement
for default in payment of late fees, except any arithmetical error, or incorrect
claim, or default in payment of interest, any TDS payable or refundable etc
before 01/06/2015. Hence late fees for TDS quarterly statement cannot be
recovered by way of processing under section sec 200A
