2024 (8) TMI 752

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.... the Revenue : Shri Pranob Kr. Koley , Sr. DR ORDER These five appeals preferred by the separate assessee as per the above captioned cause title emanates from the respective orders of CIT(A)/NFAC, Delhi as per the dates and assessment years appearing therein and as per the grounds of appeal on record. 2. The only grievance in all these five appeals is the levy of late fees u/s. 234E of th....

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....ese TDS statements then the Revenue Authorities may charge late filing fees u/s. 234E of the Act. That, however, this power has been provided to the authorities by the legislature through insertion of clause (c) to Section 200A(1) of the Act w.e.f. 01.06.2015. 4. There are plethora of judgments which has decided this issue and for this fact of the matter the same is no more 'res integra&#39....

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....n the case of Fatheraj Singhvi v. Union of India [2016] 73 taxmann.com 252 and this ratio was followed by the coordinate bench of the Pune Tribunal in Gajanan Construction Vs. DCIT, 73 Taxmann 380; M/s Allacode Technology Solution (P) Ltd. Vs. ITO(TDS) (Pune) in ITA No.565 to 582/PUN/2012 order dated 11.10.2022; Maharashtra Cricket Association, Pune Vs. DCIT, 74 taxmann.com 6. 5. Admittedly, wi....