2025 (8) TMI 1522

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....ent : Sri Subramanian S., D.R. ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 21.3.2025 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1074814958(1) for the assessment year 2012-13 passed u/s 250 of the Income Tax Act, 1961 (in short "The Act".) 2. The brief facts of the case are that the assesse....

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....the Act which only prescribes the recovery mechanism reflects the true intent & purpose of Section 234E. Section 234E of the Act is the substantive provision and section 200A(1)(c) of the Act prescribes the recovery mechanism. Therefore, the court held that the provision of section 234E has to be effective from 01/07/2012 and not from 01.06.2015. 5. Aggrieved by the order of ld. CIT(A)/NFAC, th....

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....year 2012-13 were filed belatedly. In our opinion, the late fee was levied for the period prior to the amendment to section 200A of the Act, which come into effect on 1.6.2015 enabling the levy of late fee by the AO/TDSCPC. It is also undisputed fact that the Hon'ble Karnataka High Court in the case of Shri Fatheraj Singhvi (supra) took a view that in the absence of charging provision, late fee u/....

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....n retrospective effect. Thereafter, by relying on the decision of Apex court in the case of B.C. Srinivasa Shetty reported in 21 CTR (SC) 138, the court held that "when the machinery provision is not provided the levy itself would fail" and accordingly, the Hon'ble Karnataka High court finally decided that levy of fees u/s 234E of the Act prior to 1.6.2015 is held to be without authority of law. ....