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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Adjustment in respect of levy of fees under section 234E was ...


Fees u/s 234E exceed permissible adjustments scope of Section 200A, court rules.

April 9, 2016

Case Laws     Income Tax     AT

Adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. - AT

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  1. Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

  2. Levy of fees u/s 234E - TDS return - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated u/s 200A. - AT

  3. Levy of fees under section 234E - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under...

  4. Late Filing Fee U/S 234E - default in submitting the TDS statements in time - AO has exceeded his jurisdiction in levying fee under Section 234E while processing the...

  5. Levy of late fee u/s 234E - delay in delivering the quarterly TDS statement as well as TDS return - Once the amendment is held to be prospective, the AO gets the...

  6. Levy of fee u/s 234E - TDS return default - Even in absence of such provision, as noted, it was always open for the Revenue to charge the fee in terms of section 234E of...

  7. Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is...

  8. Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of...

  9. Late filing fee U/s 234E - Intimation U/s 154 r.w.s. 200A - delay in filing quarterly statement - F.Y. 2016-17 - In absence of any such allegation that the A.O. has...

  10. The pre-amended Section 200A of the Income Tax Act did not permit processing of TDS statements for default in payment of late fee u/s 234E. Hence, late fee charged for...

  11. Levy of fees u/s 234E - The ITAT held that, no fee was leviable to the assessee u/s 234E in violation of section 200(3), because assessee had furnished the statement...

  12. Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years...

  13. Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order...

  14. Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

  15. Late fees payable under section 234E - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the...

 

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