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1 - 10 of 10 (0.35 seconds)Section 200A in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Code of Civil Procedure, 1908
The Coinage Act, 2011
A2Z Infra Engineering Limited, Gurgaon vs Ccit- Central Circle-2, Faridabad on 28 March, 2023
16, since section 200A(1) (c) of the Act was
introduced only with effect from 1-6-2015.
Accordingly, any fee under Sec 234E could have
been levied only prospectively, for periods beyond
01.06.2015, which is not the case of the case.
Accordingly, the levy of fee on the assessee is
invalid and thus, deserves to be deleted. It is
submitted that no fee under Sec 234E of the Act
can be levied before 01.6.2015. In this respect,
reliance is placed on the judgment of Hon'ble High
Court of Madras in the case True Blue Voice ITA
Nos. 1596, 1597 & 1598/Del/2023 India (P.) Ltd.
Vs CCIT, [2024] 158 taxmann.com 67 (Madras).
Ld AR referred to following observations of
Hon'ble High Court in this judgment.
Tatanlal Biharilal Atal,, Amaravati vs Ito, Ward- 1,, Amaravati on 26 October, 2018
Page | 5
6.1 Further reliance is placed on Amaravati vs ITO, High
Court of Kerala, [2022] 142 taxmann.com 81 (Kerala);
Atlas Brands (P.)
Chillies Export House Ltd. vs Commissioner Of Income Tax High Court Of ... on 6 November, 1997
Ltd. Vs CIT, High Court of Karnataka,
[2022] 137 taxmann.com 191 (Karnataka); Franchise
India Brands Ltd. Vs CPC, ITAT Delhi, [2020] 122
taxmann.com 196 (Delhi -Trib.)
Rajeev Kumar Singh, New Delhi vs Acit Circle-57(1), New Delhi on 27 November, 2019
6. We observe that similar view has been taken by the
coordinate Bench of Delhi in the case of Rajeev Singh Vs.
ACIT in ITA No.3681/Del/2017 by order dated 09.07.2021.
Thus, respectfully following the above decision we hold that
prior to 01.06.2015 no fee u/s.234E is leviable while
processing the return u/s. 143(1) of the Act for the delay in
filing TDS returns. Grounds raised by the assessee are
allowed.
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