https://www.taxtmi.com/caselaws?id=774445 The ITAT PUNE ruled that the Centralised Processing Cell (CPC) has jurisdiction to levy late fees under section 234E and interest under section 201 for delayed TDS return filing. The assessee argued that section 200A(2) uses "tax payable" rather than "sum payable," limiting CPC's powers. However, the tribunal held that "tax payable" in section 200A(2) encompasses "sum payable," allowing CPC to process TDS returns with the same powers as Assessing Officers, including levying fees and interest for non-compliance. The appeal was dismissed. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774445 The ITAT PUNE ruled that the Centralised Processing Cell (CPC) has jurisdiction to levy late fees under section 234E and interest under section 201 for delayed TDS return filing. The assessee argued that section 200A(2) uses "tax payable" rather than "sum payable," limiting CPC's powers. However, the tribunal held that "tax payable" in section 200A(2) encompasses "sum payable," allowing CPC to process TDS returns with the same powers as Assessing Officers, including levying fees and interest for non-compliance. The appeal was dismissed. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774445