Allowing the appeal of the assessee the Tribunal held that prior 2—06 2015, there was no enabling provision in Act u/s 200A for raising demand in respect of levy of fee u/s 234E. Accordingly the issue was restored back to CIT(A) to decide a fresh. (AY. 2013-14)
State Bank of India v. ITO (TDS) (2018) 195 TTJ 6 (UO) (Agra)(Trib.)
S. 234E : Fee-Default in furnishing the statements-in the absence of enabling provisions u/s. 200A, levy of late fee is not valid- Matter remanded. [S. 200A]