2023 (5) TMI 65

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....he Respondent : Shri Manoj Kumar Sinha, Sr. AR. ORDER PER N K CHOUDHRY, JUDICIAL MEMBER: This Appeal has been preferred by the Assessee against the order dated 30.01.2023 impugned herein passed by the Ld. Commissioner of Income tax, NFAC Delhi (in short Ld. Commissioner) u/s 250 of the Income tax Act 1961 (in short "the Act") . 2. In the instant case the ADIT, CPC, TDS Ghaziabad vide i....

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....6) 73 taxmann.com 252 ultimately affirmed the levy of late fee u/s 234E of the Act. 4. The Assessee being aggrieved is in appeal before us and in support of its case relied upon various judgments of High Courts and the Tribunal. On the contrary the ld. DR refuted the claim of the Assessee and supported the impugned order, by relying upon various judgments specifically by the Hon'ble Gujarat Hig....

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....a delay in filling of TDS return pertaining to the period prior to 01-06-2015 was upheld. 5.2 The Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. vs. Union of India (supra) while dealing with the same issue analyzed the amendment dated 1st June, 2015 and construed that substitution made by Clause (c) to (f) of sub-section (1) of Sec. 200A can be read as having prospectiv....

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....s of charging fee under section 234E only comes in operation if the Assessee make any default in furnishing TDS Return after 1st June, 2015 when the enabling provisions in the Act have been provided, but prior to that, if there was any delay in furnishing of TDS returns, then no late fee could be levied. 5.4 We observe that admittedly there is a plethora of judgments in favour of the Assessee a....