2025 (8) TMI 823

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....r DR ORDER PER BENCH These two appeals filed by the revenue against the separate orders of the Id CIT(A), NFAC, Delhi 10.9.2024 in Appeal No.CIT(A),Cuttack/10412/2018-19 & CIT(A),Cuttack/10413/2018-19 for the assessment year 2014-15 deleting the levy of fees u/s.234E of the Act. 2. Shri S.C.Mohanty, Sr. DR appeared for the revenue. None appeared from the side of the assessee. As the is....

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.....com 137 (Guj), wherein, it is held that Section 234E is a charging provision creating a charge for levying fee for certain defaults in filing statements, and fee prescribed under section 234E could be levied even without a regulatory provision being found in section 200A for computation of fee. Ld Sr DR also produced a decision of Hon'ble Madras High Court in the case of Conceria Internationa....

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....by levying fee u/s.234E prior to 1.6.2015. This opinion has also been upheld by - (i) ITAT E Bench Chennai in ITA No.1019,1020 and 1021/MDS/2015 in the case of Smt. G.Indhirani (ii) (ii) ITAT Amritsar bench in the case of Sibia Healthcare Pvt Ltd. Vs DCIT order dated 9.6.2015 (iii) Cuttack Bench in TB & ID Hospital in ITA No.323/CTK/2018 order dated 27.8.2018. 6. We f....