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M/S. Iqbal Memorial Trust , Srinagar vs Income Tax Officer ( Tds), Srinagar on 17 May, 2023 cites

Satnam Singh Memorial Trust, Jalandhar vs Income Tax Office Ward-Iii(2), ... on 19 July, 2019

The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such levy could be effected. As intimation under section 200A, raising a demand or directing a refund to the tax deductor, can only be passed within one year from the end of the financial year within which the related TDS statement is filed, and as the related TDS statement was filed on 19th February 2014, such a levy could only have been made at best within 31st March 2015. That time has already elapsed and the defect is thus not curable even at 5 ITA No. 68/Asr/2023 Iqbal Memorial Trust v. ITO this stage. In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. The assessee gets the relief accordingly."
Income Tax Appellate Tribunal - Amritsar Cites 13 - Cited by 5 - Full Document
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