2024 (11) TMI 1321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Whether the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation u/s. 200A brought in statute w.e.f. 01.06.2015 ? - HELD THAT:- Section 234E of the Act by itself cannot make computation without the provision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... orge Mathan, Judicial Member And Shri Manish Agarwal, Accountant Member For the Revenue : Shri S.C.Mohanty, Sr. DR For the Assessee : None ORDER PER BENCH : These are the appeals filed by the revenue against the separate orders of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 24.09.2024, passed in respective appeals, thereby deleting the levy of late fees u/s. 234E of the Ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o perused the order of ld CIT(A). A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has considered the primary issue as to whether the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X