MOHAMMED VAZIRUDDIN EDUCATIONAL SOCIETY,RAJAHMUNDRY vs. INCOME TAX OFFICER, TDS WARD-1, RAJAHMUNDRY
In the result, four appeals filed by the assessee are
ITA 193/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (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 : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R
For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E
section 234E of the Act, even in the cases where such TDS returns were filed belatedly after June, 2015 and even in cases where the Assessing Officer processed the said TDS returns after June,
2015. Accordingly……………the demand raised by charging late filing fee u/s 234E of the Act is not valid and the same is deleted.”
13. Now, coming