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

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1 Year PLAN
1999
(Excl. of GST ₹359)

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3499
(Excl. of GST ₹629)

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