Vide intimation,
issued u/s 143(1) of the Act, a fee of Rs.5,000/- was levied u/s 234F ... filed rectification petition u/s 154
of the Act requesting to delete the aforesaid levy of Rs.5,000/- u/s 234F
levying higher fees of ₹ 10,000 under the provisions of
section 234F of the Act instead of ₹ 5000 only.
13.1 At the time of hearing ... Levying the fee under the
provisions of section 234F of the Act as per the provisions of law.
According
ambiguity in Sec. 80AC of the Act. Therefore, in view of the clear cut
provisions of section 80AC of the Act, deduction ... therefore, he is liable for levy of fee
as per section 234F of the Act. The section 234F of the Act reads as
under
duly filed within the prescribed time limit u/s
139(1) of the act. As per section 234F of the act, fees is payable ... income before the prescribed time limit u/s 139(1) of the act. Thus, in our
view, section 234F is not applicable in the case
charging of interest under Section 234 AB &
C as a whole levy of fee of ₹5,000/- under Section 234F ... interest u/s 234B and 234C ,
ground number six is with respect to imposing a fee of ₹
5000 u/s 234F
levying interest under section 234B of INR 7.37,672 of
the Act.
7. Ground No.6: Levy of fees under section 234F ... income in response to notice u/s 148 of the Act, and therefore, no
levy of fees u/s 234F was applicable in the case
Ground 6: Levy of Penalty/Late Fees under section 234F of the Act
6.1 On the facts and circumstances of the case ... DCIT(IT) has erred in levying penalty/late fees under section 234F
of the Income Tax Act, 1961 on the Appellant on account
disallowance of Rs. 232988 being
interest received from Co-Operative Banks under section 80P(2)(d)
of Income Tax Act, 1961.
2. On the facts ... confirming levy of Rs. 1000 late fees under section 234F of
Income Tax Act, 1961, even though the return was filed
Section 4 of the Income Tax Act, who are bound to pay
Income Tax on its 'Total Income' (as defined under Section ... Placing reliance on Chapter XVII (Collection and recovery tax),
particularly Sections 190 to Sections 234F of the Income Tax Act, 1961
it was submitted that
held that the fees
prescribed u/s. 234E could be levied even without a regulatory provision being
found in section 200A for computation of fees ... filing quarterly statement for deduction of tax
u/s. 200(3) of the act. Section 234F prescribes the charging of fees for every day
default
