2023 (3) TMI 974

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..... s inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. In Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others ( 2022 (2) TMI 1061 - KERALAHIGH COURT] has affirmed the non-imposition of fee for the peri .....

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..... quarters relevant to the assessment years 2013-14, 2014-15 and 2015- 16. 2. Briefly stated, the facts of the case are that the assessee is a company engaged in the profession of providing architectural services and filed the TDS returns for the respective quarters belatedly. Based on that, the Assessing Officer (AO) levied late fees u/s.234E of the Income-tax Act, 1961 (hereinafter also called .....

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..... E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) Ors. (2022) 443 ITR 267 (Ker) holding that no inter .....

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