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1 - 9 of 9 (0.21 seconds)Section 200A in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Junagade Healthcare Pvt.Ltd,, Nashik vs Assistant Commissioner Of Income-Tax, ... on 25 October, 2018
3. The issue involved in this case is whether late fee under
section 234E can be levied for F.Y. 2012-13. This issue is covered
in favour of the assessee. The ITAT Pune in the case of Medical
Superintendent Rural Hospital, vs. DCIT, CPC(TDS)[2018] 100
taxmann.com 78 (Pune Tribunal), following the decision of Hon'ble
Karnataka High Court in the case of Fatheraj Singhvi has observed
as under :
Maharashtra Cricket Association, Pune vs Cit-1, Pune on 28 September, 2018
"11. We have heard the rival contentions and perused the record. The
issue arising in the present bunch of appeals is against levy of late filing
fees under section 234E of the Act while issuing intimation under
section 200A of the Act, in the first bunch of appeals. The second bunch
of appeals in the case of Junagade Healthcare Pvt. Ltd. is against order
of Assessing Officer passed under section 154 of the Act rejecting
rectification application moved by assessee against intimation issued
levying late filing fees charged under section 234E of the Act. The case
of assessee before us is that the issue is squarely covered by various
orders of Tribunal, wherein the issue has been decided in respect of
levy of late filing fees under section 234E of the Act, in the absence of
empowerment by the Act upon Assessing Officer to levy such fees while
issuing intimation under section 200A of the Act. The Tribunal vide
order dated 21.09.2016 with lead order in Maharashtra Cricket
Association v. Dy. CIT [2016] 74 taxmann.com 6 (Pune - Trib.) relating
to assessment years 2013-14 and 2014-15 for the respective quarters
deliberated upon the issue and held as under:--
Section 250 in The Income Tax Act, 1961 [Entire Act]
Vidya Vardhani Education & Research ... vs Deputy Commissioner Of Income-Tax,, on 13 January, 2017
12. The said proposition has been applied in the next bunch of appeals
with lead order in Vidya Vardhani Education & Research Foundation
v. Dy. CIT [2017] 88 taxmann.com 894 (Pune - Trib.)
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 272A in The Income Tax Act, 1961 [Entire Act]
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