3S Technologies & Automation (P.) Ltd. v. ACIT (2020) 184 ITD 895 (Bang.)(Trib.)

S. 234E : Fee-Default in furnishing the statements-order pertaining period prior to 1-6-2015-Matter remanded to the file of CIT(A). [S. 200A, 250]

Assessee was engaged in business of property development and systems integration. It had filed TDS return under section 200(3) on 23-5-2013. The AO passed order under section 200A levying late fees under section 234E. CIT(A) also affirmed the order of the AO. On appeal  before the Tribunal the  assessee  contended  that late fee was not applicable as order under section 200A pertained to period prior to 1-6-2015  and also there existed a reasonable cause. Tribunal remanded the matter to the file of the CIT(A). (AY. 2013-14 to 2015-16)