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TMI Blog2018 (6) TMI 1739X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- We find that the alleged default pertain to financial year 2012-13 relevant to AY 2013-14. In similar circumstances, Hon ble Karnataka High court in the case of Fatheraj Singhvi [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] has considered the issue as the view taken by the Hon ble High Court is that the amendment in section 200A of the Act with effect from 01.06.2015 is prospective and not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the appeal of the assessee. - ITA No. 4822/Mum/2016 - - - Dated:- 15-6-2018 - SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM For the Assessee : Shri Nisha N. Gwalani, AR For the Revenue : Shri Ram Tiwari, DR ORDER PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-1, Thane [in short CIT(A)], in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is in trading and filed TDS return belatedly for the fourth quarter in form No.26 for AY 2013-14, by delay of 136 days. The assessee before CIT(A) explained that the delay had caused due to frequent changes made in the software requisites for preparation and uploading of the TDS returns and the assessee is not so literate and is a small time trader, having no expertise in computer op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he alleged default pertain to financial year 2012-13 relevant to AY 2013-14. In similar circumstances, Hon ble Karnataka High court in the case of Fatheraj Singhvi (2016) 73 taxmann.com 252, has considered the issue as the view taken by the Hon ble High Court is that the amendment in section 200A of the Act with effect from 01.06.2015 is prospective and not retrospective. There is a contradictory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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