{"id":18014,"date":"2021-05-10T17:05:58","date_gmt":"2021-05-10T11:35:58","guid":{"rendered":"https:\/\/itatonline.org\/digest\/elchico-hotels-and-restaurants-p-ltd-v-dy-citcpctds-2020-84-itr-52-sn-all-trib\/"},"modified":"2021-05-10T17:05:58","modified_gmt":"2021-05-10T11:35:58","slug":"elchico-hotels-and-restaurants-p-ltd-v-dy-citcpctds-2020-84-itr-52-sn-all-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/elchico-hotels-and-restaurants-p-ltd-v-dy-citcpctds-2020-84-itr-52-sn-all-trib\/","title":{"rendered":"Elchico Hotels and Restaurants P. Ltd. v. Dy. CIT(CPC)(TDS) (2020) 84 ITR 52 (SN) (All.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 prior to the amendment to section\u00a0200A\u00a0with effect from June 1, 2015, the Assessing Officer was not given the power to levy for late fee while processing the statement or return of tax deduction at source. The assessee delivered the statement and return of tax deduction at source and the Assessing Officer had issued intimation much prior to the amendment. Therefore, the adjustments made by the Assessing Officer while issuing intimation under section\u00a0200A(1)\u00a0of the Act, without any enabling provision was sustainable. In the absence of any continuous delay, even after June 1, 2015 the adjustment made by the Assessing Officer was not justified. [The assessee did not press the appeals against the levy of late fee under section\u00a0234E\u00a0pertaining to the delay after the amendment to the provision of section\u00a0200A(1)\u00a0with effect from June 1, 2015. (AY.2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Deduction of  tax at  source-Delay in filing  return-Amendment is prospective. [S. 200A(1)(c)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18014","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Gy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18014"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18014\/revisions"}],"predecessor-version":[{"id":18015,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18014\/revisions\/18015"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}