2019 (2) TMI 1620

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..... D. R. ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 02/02/2016 passed by the CIT (A)-41, New Delhi on following grounds of appeal: "1. On the facts and in the circumstances of the case, the appellant prays that the order passed is bad in law as well as on facts of the case. 2. That the appellant prays that the o....

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....n time and deposited TDS within time allowed, but there was delay in filing the statement of 1st quarter for financial year 2014-15, due to oversight and it was filed on 15/01/2015. 2.2. Ld.CIT(A) after considering arguments advanced by assessee rejected claim by placing reliance upon decision of Hon'ble Rajasthan High Court in case of M/s. Dundold Shikhshan Sansthan vs Union of India reported ....

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....bstituted. The updated Clause is as under: "Section 200A - Processing of statements of tax deducted at source. (1) Where a statement of tax deduction at source [or a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (c) the fee....

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....law. 5. On the contrary, Ld. Sr.DR placed reliance upon orders passed by authorities below. 6. We have perused submissions advanced by both sides in light of materials available on record. 6.1. In the present case, undisputedly, assessee filed its TDS return (Form 26Q) for first quarter of financial year 2014-15 on 15.01.2015 and same was processed and intimation under section 200A was is....