|The Tax Publishers2020 TaxPub(DT) 5145 (Bang-Trib) : (2020) 184 ITD 0895
INCOME TAX ACT, 1961
Section 200A(1)(c) and (d)
Where order passed under section 200A(1)(c) and (d) levying late fee on assessee pertained to period prior to 1-6-2015, i.e., the date on which provision of said section came into force, entire disputed issues were restored to CIT(A) to adjudicate same on merits afresh.
Tax deduction at source - Processing of statement under section 200A - Order passed pertained to period prior to 1-6-2015 -
Assessee filed its TDS return under section 200(3) on 23-5-2013. AO after processing, it, had passed order under section 200A levying late fees under section 234E. Held: The provisions of section 200A(1)(c) and (d) and (f) have come into force only from 1-6-2015. Further, there existed a reasonable cause as per submission made by assessee. Thus, on facts, entire disputed issues were restored to file of CIT(A) to admit and adjudicate same on merits afresh.
FAVOUR : Matter remanded.
A.Y. : 2013-14 to 2015-16
IN THE ITAT, BANGALORE 'A' BENCH
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