Levy interest u/s 234E - interest levied prior to amendment ...

September 14, 2021

Case Laws Income Tax AT

Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - CIT(A) himself says, that the issue is debatable then the same takes the adjustment out of the jurisdiction of CPC Bangalore. As debatable issues cannot be decided under computerised adjustment. Hence to conclude since it has been held by higher courts that prior to enabling provision to levy interest under section 234E, the interest for earlier period return due cannot be upheld we set aside the order of learned CIT(A) and decide the issue in favour of assessee. - AT

View Source

← Previous Next →

Levy interest u/s 234E - interest levied prior to amendment ...

September 14, 2021

Case Laws Income Tax AT

You may also like:

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT

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...

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...

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute...

Amendment of section 234C - levy of interest - It is proposed to make consequential amendments in sub-section (1) of section 234C, in view of the amendments made in...

Levy u/s 234E - intimation u/s 200A - as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees...

Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could...

Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01....

Charging of fee u/s 234E - in intimation u/s 200A for the default in furnishing e-TDS statement for the period prior to 1st June, 2015 - in all these cases, the TDS...

Levying penalty / late filing fee u/s. 234E - No fee can be levied u/s 234E in terms of section 200A, as admittedly the date of filing of TDS statement and date of...

Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a...

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate...

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...

Levy of fees u/s 234E - when the amendment made u/s 200A which has come into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for...

Quick Updates: