{"id":3702,"date":"2019-01-15T12:47:22","date_gmt":"2019-01-15T12:47:22","guid":{"rendered":"http:\/\/itatonline.org\/digest\/medical-superintendent-rural-hospital-v-dcit-2018-173-itd-575-punetrib\/"},"modified":"2019-01-15T12:47:22","modified_gmt":"2019-01-15T12:47:22","slug":"medical-superintendent-rural-hospital-v-dcit-2018-173-itd-575-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/medical-superintendent-rural-hospital-v-dcit-2018-173-itd-575-punetrib\/","title":{"rendered":"Medical Superintendent Rural Hospital v. DCIT (2018) 173 ITD 575 (Pune)(Trib.)"},"content":{"rendered":"<p>Tribunal held that, since amendment to S. 200A with effect from 1-6-2015 is prospective in nature, AO\u00a0 while processing TDS returns for period prior to 1-6-2015 was not empowered to charge fees under S. 234E by way of intimation issued under S. 200A in respect of defaults before 1-6-2015. ( AY. 2013-14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234E :  Fee-Default in furnishing the statements- Prior to 1-6-2015, AO  did not have power to charge fees under S. 234E while processing TDS returns-In absence of enabling provision fees cannot be levied in respect of intimation issued under S. 200A prior to 1-6-2015. [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":[1],"tags":[],"class_list":["post-3702","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-XI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3702","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=3702"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3702\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}