Tribunal held that Levy of fees for Assessment Years 2013-14, 2014-15 and 2015-16 not justified. Tribunal also held that CIT (A) was erred in not condoning the delay. (AY.2013-14 to 2015-16)
Elite India Constructions P. Ltd. v. CIT (Appeals) (2022) 93 ITR 20 (SN) (Bang.)(Trib.) Sameer Granites Pvt. Ltd. v. ACIT (CPC) (TDS) (2022) 93 ITR 33 (SN) (Bang.)(Trib.)
S. 234E : Fee-Default in furnishing the statements-Statements of tax deducted at source-Levy of fees for Assessment Years 2013-14, 2014-15 and 2015-16 not justified-CIT (A) erred in not condoning the delay. [S. 200A, 250]