2025 (12) TMI 487

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....he Respondent: Mr. Nishanth Rao, JCIT ORDER PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as "the Ld.CIT(A)"), Delhi, dated 04.06.2025 for the Assessment Year (hereinafter referred to as "AY") 2013-14 & 05.06.2025 for AY 2014-15 respectively. 2. At the outset, the L....

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....erein similar issue had come up for consideration, and the same was answered in favour of the assessee by observing as under: 4. In the present case, the respondent had imposed the late fee only under Section 234E of the Act for the assessment years 2012-2013, 2013-2014. However, Section 200A of the Act was not introduced during the said assessment years and it was introduced only with ef....

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....perused the material available on record, we note that the issue raised before us is whether the late fees can be imposed u/s. 234E of the Act while processing the statement of TDS u/s. 200A of the Act for the subject assessment years. In this regard, we find that the issue is no longer res-integra and find that the Hon'ble jurisdictional High Court in the case of M/s. Sri Rujula International (su....