2023 (5) TMI 65

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....a, 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 intimation dated 13th June 2013 and 22nd Decem....

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....evy 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 High Court in the case of Rajesh Kourani Vs. UOI (su....

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....riod 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 prospective effect and not having retroactive character or effect....

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....ion 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 and of the Revenue. The controversy with regard to divergent....