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TMI Blog2025 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... placing reliance on the decision of Shri Fatheraj Singhvi vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] - HELD THAT:- Admittedly, the quarterly statement of TDS was filed belatedly. No doubt, the late fee was levied for the period prior to the amendment to section 200A of the Act, which came into effect on 01.06.2015 enabling levy of late fee by the CPC. No doubt, it is true that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uri Rama Rao, AM And Shri Keshav Dubey, JM For the Appellant : None For the Respondent : Smt. Leena Lal, Sr. D.R. ORDER PER: INTURI RAMA RAO, AM These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 13.06.2023 for Assessment Year (AY) 2013-14. 2. Since identical issues are involved in these appeals, they are heard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble Karnataka High Court in the case of Shri Fatheraj Singhvi vs. Union of India. However, the CIT(A), placing reliance on the decisions of the Hon'ble Rajasthan High Court in the case of Dundlod Shikshan Sansthan vs. Union of India and Hon'ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School vs. Union of India [2017] 77 taxmann.com 244 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inghvi (supra) took a view that in the absence of charging provision, late fee u/s. 234E of the Act cannot be levied for the period prior to 01.06.2015, However, the Hon'ble Jurisdictional High Court in the case Sree Narayana Guru Smaraka Sangam Upper Primary School (supra) and subsequent decision in the case of Alampally Pressure Testing C. (P) Ltd. vs. Union of India [2023] 57 taxmann.com 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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