S.234E: Fee-Default in furnishing the statements-Deduction of tax at source-Delay in filing statement of tax deducted at source-late fee-Position prior to 1-6-2015-Amendment of section200A with effect from 1-6-2015-Late fee could be charged in respect of delay prior to amendment.[S.200A(1)(c), 206C(3), Art. 226]
Conceria International Pvt. Ltd. v. ITO [2023] 157 taxmann.com 335/(2024) 464 ITR 92/ 337 CTR 237 (Mad)(HC)/Editorial : Dundlod Shikshan Sansthan . v. UOI (2016) 284 CTR (Raj) 175 : (2016) 131 DTR 382 (Raj) (HC) and Rajesh Kourani v. UOI nion of In. (2017) 297 CTR 52/ 156 DTR 129(Guj) (Guj) HC ) (2017) concurred with; Fatheraj Singhvi v. UOI (2016) 142 DTR 281 / 289 CTR 602 (Karn)(HC) dissented from.