2022 (9) TMI 350

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....ritten submission) For the Respondent : Sh. S. M. Surendranath, Sr. DR ORDER PER DR. M. L. MEENA, A.M.: This appeal is directed against the order of the Ld. Commissioner of Income Tax (Appeals), Jalandhar, dated 25.11.2021, wherein the assessee has challenged upholding the levy of fee u/s 234E of the Income Tax Act, 1961(hereinafter short the 'Act'), in respect of the Assessment Year 2....

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....er of Income Tax Amritsar 44CCH 424, Concept Management Consulting Ltd Vs. Deputy Commissioner of Income Tax, Bombay Tribunal 47CCH 710, Shree Ayyappa Educational Charitable Trust Vs Deputy Commissioner of Income Tax & ANR, High Court of Karnataka (2018) 162 DTR (kar) 350, CIT(A)-2 Jalandhar has deleted the late filing fees u/s 234E of the Income Tax Act, 1961 in the case of M/s Graduate Super Baz....

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....der. 5. Heard the ld. Addl. CIT DR and consider the facts of the appeal as to whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A/206CB of the Act while processing the TDS returns/statements as the enabling clause (c) having been inserted in the section w.e.f. 01.06.2015. We understand that earlier, there was no enabling provision in the Act u/....