2024 (4) TMI 706

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.... R. Ghale, Standing Counsel for revenue ORDER PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed against the orders of the CIT(A)/JCIT(A)- 2, Hyderabad passed u/s 250 of the Income Tax Act, 1961 (in short "The Act") in which the appellant disputed the levy of late fee u/s 234E of the Act for the delay in filing E-TDS return for the assessment year 2013-14. 2. Facts of th....

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.... the conclusion that irrespective of the amendment, the levy of late fee for the earlier period is valid, accordingly the FAA dismissed the appeal of the assessee. 2.1 The assessee filed this appeal before this Tribunal challenging the dismissal order of the FAA by contending that the late fee u/s 234E of the Act should not be made in purported exercise of power u/s 200A of the Act by the respo....