{"id":26420,"date":"2022-04-14T18:50:28","date_gmt":"2022-04-14T13:20:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/olari-little-flower-kuries-p-ltd-v-uoi-2022-440-itr-26-ker-hc\/"},"modified":"2022-04-16T15:20:41","modified_gmt":"2022-04-16T09:50:41","slug":"olari-little-flower-kuries-p-ltd-v-uoi-2022-440-itr-26-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/olari-little-flower-kuries-p-ltd-v-uoi-2022-440-itr-26-ker-hc\/","title":{"rendered":"Olari Little Flower Kuries (P.) Ltd. v. UOI (2022) 440 ITR 26\/210 DTR 145\/ 324 CTR 616  (Ker) (HC)"},"content":{"rendered":"<p>During FY 2012-13 and 2013-14, TDS was timely deducted and deposited by Petitioner companies, however, there was delay in filing quarterly returns. Revenue processed belated quarterly returns under section 200A and issued intimation that Petitioner was under statutory obligation under section 234E to pay late fee for delayed filing of TDS return. On writ petitions against the said intimations, a single judge declared the intimations illegal. On appeal before the Division Bench:<\/p>\n<p>Since provisions of section 200A were amended to enable computation of fee payable under section 234E at time of processing of return and said amendment came into effect from 1-6-2015 (in view of CBDT Circular No. 19 of 2015 dtd. 17-11-2015), intimations issued under section 200A dealing with fee for belated filing of TDS returns for period prior to 1-6-2015 were invalid and were to be set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E: Fee \u2013 Default in furnishing the statements \u2013 Provision for levy of late fee for delay in filing \u2014 Valid \u2014 Intimation calling for payment of late fee for delaying filing of return \u2014 Not sustainable for periods prior to June 1, 2015 [S. 200A, Art , 226 ]<\/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-26420","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6S8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26420","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=26420"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26420\/revisions"}],"predecessor-version":[{"id":26452,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26420\/revisions\/26452"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}