S V V S S D S S SCHOOL,ANNAVARAM vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY
In the result, eight appeals filed by the assessee are dismissed
ITA 79/VIZ/2023[2015-16 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E
10. The Pune Bench of the Tribunal vide its order dated
25/10/2018 in the case of Medical Superintendent Rural
Hospital, Nashik vs. DCIT, CPC (TDS) (supra), has observed as
under:
“16…………..the Assessing Officer while processing TDS returns /
statements for the period prior to 01/06/2015
was not empowered to charge late filing fees under section 234E of the Act, even