Levy of late filing fee u/s 234E of the Income Tax Act, 1961

Last updated: 07 August 2021
Quick Summary
This ruling addresses the levy of a late filing fee under Section 234E of the Income Tax Act, 1961. The assessee, a local body, filed its TDS statement late for the first quarter of FY 2014-15. The Income Tax Appellate Tribunal considered whether the fee was applicable, referencing a Karnataka High Court decision that amendments to Section 200A, which enable such fees, are prospective. Therefore, the late filing fee was not maintainable for periods prior to June 1, 2015.

Court :
INCOME TAX APPELLATE TRIBUNAL DELHI

Brief :
Appellant, Sub Divisional Office Civil Panipat (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 02.09.2016 passed by the Commissioner of Income-tax (Appeals)-Karnal qua the assessment year 2015-16.

Citation :
ITA No.5921/Del./2016

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
BEST VALUE
2 YEAR PLAN
3,499
(Excl. of GST ₹629)
1 YEAR PLAN
1,999
(Excl. of GST ₹359)

3 MONTHS PLAN
999
(Excl of GST ₹179)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 
Comments


Recent Judgments :

  1. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  2. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  3. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  4. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  5. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  6. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence
  7. CESTAT: Service Tax Not Leviable on Unclaimed Amounts Written Off Without Evidence of Taxable Service
  8. Partners of a Partnership Firm are personally liable for GST dues of the Firm and bank account of an erstwhile partner can be attached for recovery
  9. Prima facie satisfaction and not conclusive proof of fraud is sufficient to invoke Section 74 of the CGST Act
  10. Show Cause Notice issued to a non-existent amalgamated company is void ab initio and cannot be saved by Section 87 of the CGST Act

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Arun BoradArun BoradPro Member Bharat UgileBharat UgilePro Member Jai SolankiJai SolankiPro Member Sanjeev Kumar ManchandaSanjeev Kumar ManchandaPro Member Hitesh RathodHitesh Rathod
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details