{"id":19366,"date":"2021-06-17T15:17:42","date_gmt":"2021-06-17T09:47:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/govt-girls-sr-secondary-school-v-acit-2021-186-itd-24-delhitrib\/"},"modified":"2021-06-17T15:17:42","modified_gmt":"2021-06-17T09:47:42","slug":"govt-girls-sr-secondary-school-v-acit-2021-186-itd-24-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/govt-girls-sr-secondary-school-v-acit-2021-186-itd-24-delhitrib\/","title":{"rendered":"Govt. Girls Sr. Secondary School v. ACIT (2021) 186 ITD 24 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that \u00a0no fee can be levied under section 234E in terms of section 200A where date of filing of TDS statement and date of intimation are much prior to 1-6-2015.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements-Prior  to 1-6-2015-No fee can be levied. [S.200A]  <\/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-19366","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-52m","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19366","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=19366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19366\/revisions"}],"predecessor-version":[{"id":19367,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19366\/revisions\/19367"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}