2022 (12) TMI 749

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....The captioned appeals, preferred by the assessee, are directed against separate orders of the Assessing Officer passed for levying late fee penalty u/s 234E for late filing of TDS statements for 2nd, 3rd and 4th Quarters of Form 26Q and 4th Quarters of Form 27Q and 24Q for assessment year 2014-15 and for late filing of TDS statement for 1st, 2nd and 3rd quarters of Form 26Q for Assessment year 201....

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.... 26Q 15.01.2014 05.11.2014 294 16466 58800 12.11.2014 4th 26Q 15.05.2014 05.11.2014 174 6752 34800 12.11.2014 4th 27Q 15.05.2014 05.11.2014 174 0 34800 12.11.2014 4th 24Q 15.05.2014 12.01.2015 242 19074 48400 16.1.2005             244400   ....

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....f Division Bench of Indore Bench this Tribunal rendered in the case of Sukhmani Automobiles & Ors. Vs. ITO, TDS, Indore & Ors. [ ITA nos. 412, 413, 424 & 425/Ind/2019 dated 19.03.2020]; and the judgment of the Hon'ble Karnataka High Court rendered in the case of Fatheraj Singhvi and Ors. Vs. Union of India and Ors. [ Writ Appeal nos. 2663-2674/2015(T-IT) dated 16.08.2016]. 5. Learned DR opposed....

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.... in statute w.e.f. 01.06.2015 are prospective in nature and as such, notices issued u/s 200A of the Act for computation and intimation of payment of late filing fee u/s 234E of the Act relating to the period of tax deduction prior to 01.06.2015 was not maintainable. 7. At the same time, the Hon'ble Gujarat High Court in case of Rajesh Kourani vs. UOI (2017) 83 taxmann.com 137 has deci....