Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Levy of late filing fee u/s 234E - The submission of petitioner ...


Amendment to Section 200A from 2015 doesn't invalidate 2013 and 2016 notices; valid u/s 234E from 2012.

December 13, 2023

Case Laws     Income Tax     HC

Levy of late filing fee u/s 234E - The submission of petitioner that the amendment in Section 200A has been brought into effect w.e.f. 01.06.2015 and, therefore, the impugned notices issued way back in 2013 and 2016 are incorrect is liable to be rejected at the threshold. The law on the date when the impugned notices were issued was as provided under Section 234E which had been inserted by the Finance Act, 2012 w.e.f. 01.07.2012. - HC

View Source

 


 

You may also like:

  1. 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...

  2. The assessee failed to file the quarterly returns of TDS within the prescribed time for the period Q3 of FY 2012-2013. Consequently, the Deputy Director of Income Tax,...

  3. Where a valid return-of-income having 'claim of refund' for AY 2014-2015, 2013-2014 and 2012-2013 was filed, such returns-of-income shall now be processed by 31.03.2017

  4. The ITAT considered the levy of late fee u/s 234E for belated filing of quarterly TDS returns. It noted the amendment to section 200A by the Finance Act, 2015, effective...

  5. Late filing fee u/s 234E of the Act by passing the order u/s 200A - No doubt, provisions contained u/s 234E were inserted by the Finance Act, 2012 imposing a liability...

  6. Demand of interest for the period April 2012 to March 2013 - The first set of returns were filed in the instant case on 19.09.2013 and therefore 18 months from this date...

  7. Disallowance on account of foreign exchange fluctuation loss - It is an undisputed fact that for the assessment year 2012-13, 2013-14 and 2016-17, the assessee declared...

  8. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

  9. Section 234E late fee levy for TDS statements processed u/s 200A challenged. Court observed Section 200A introduced from 01.06.2015, not applicable for assessment years...

  10. Budget 2012-2013 - Amendments in Cenvat Credit - Article

  11. Budget 2012-2013 - Amendments in Service Tax - Article

  12. Budget 2012-2013 - Amendments in Service Tax Rules, 1994 - Article

  13. Budget 2012-2013 - Amendments in Point of Taxation Rules 2011 - Article

  14. Budget 2012-2013 – Notifications and Clarification - Service Tax, Central Excise and Customs

  15. Budget 2012-2013 – Customs Notifications

 

Quick Updates:Latest Updates