2022 (9) TMI 1631

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.... For the Revenue : Shri Ramnath P. Murkunde ORDER PER BENCH: This batch of three appeals arises from different orders passed by the National Faceless Appeal Centre (NFAC), Delhi on 18-11-2021 and 23-11-2021. The only issue raised in these appeals is the charging of fee u/s.234E for the assessment years 2013-14, 2014-15 and 2015- 16. 2. Briefly stated, the facts of the case are that ....

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.... deducted at source. Clause (c) of section 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 I....