| COURT: | ITAT Chennai |
| CORAM: | A. Mohan Alankamony (AM), N.R.S. Ganesan (JM) |
| SECTION(S): | 200A, 234E |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Recovery of tax, TDS deduction |
| COUNSEL: | S. Sridhar |
| DATE: | July 10, 2015 (Date of pronouncement) |
| DATE: | July 16, 2015 (Date of publication) |
| AY: | 2013-14 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 234E: Prior to the amendment to s. 200A w.e.f. 01.06.2015, the fee for default in filing TDS statements cannot be recovered from the assessee-deductor while processing the s. 200A statement. However, the AO is entitled to pass a separate order u/s 234E to levy the fee within the limitation period | |
The Assessing Officer has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. Therefore, the impugned intimation of the lower authorities levying fee under Section 234E of the Act cannot be sustained in law. However, it is made clear that it is open to the Assessing Officer to pass a separate order under Section 234E of the Act levying fee provided the limitation for such a levy has not expired
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