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TMI Blog2022 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015? - HELD THAT:- We understand that earlier, there was no enabling provision in the Act u/s 200A for raising demand in respect of levy of fee u/s 234E. As such, as per the assessee, in respect of TDS statement filed for a period up to 31.03.2015, no la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission) For the Respondent : Sh. S. M. Surendranath, Sr. DR ORDER PER DR. M. L. MEENA, A.M.: This appeal is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Jalandhar, dated 25.11.2021, wherein the assessee has challenged upholding the levy of fee u/s 234E of the Income Tax Act, 1961(hereinafter short the Act ), in respect of the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax Amritsar 44CCH 424, Concept Management Consulting Ltd Vs. Deputy Commissioner of Income Tax, Bombay Tribunal 47CCH 710, Shree Ayyappa Educational Charitable Trust Vs Deputy Commissioner of Income Tax ANR, High Court of Karnataka (2018) 162 DTR (kar) 350, CIT(A)-2 Jalandhar has deleted the late filing fees u/s 234E of the Income Tax Act, 1961 in the case of M/s Graduate Super B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 5. Heard the ld. Addl. CIT DR and consider the facts of the appeal as to whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. We understand that earlier, there was no enabling provision in the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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