{"id":54674,"date":"2025-06-02T16:24:39","date_gmt":"2025-06-02T10:54:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/true-blue-voice-india-pvt-ltd-v-chief-cit-tds-2025472-itr-480-158-taxmann-com-67-madhc\/"},"modified":"2025-06-02T16:24:39","modified_gmt":"2025-06-02T10:54:39","slug":"true-blue-voice-india-pvt-ltd-v-chief-cit-tds-2025472-itr-480-158-taxmann-com-67-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/true-blue-voice-india-pvt-ltd-v-chief-cit-tds-2025472-itr-480-158-taxmann-com-67-madhc\/","title":{"rendered":"True Blue Voice India Pvt. Ltd. v. Chief CIT (TDS) (2025)472 ITR 480 \/ 158 taxmann.com 67 (Mad)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held\u00a0 that the Department had imposed the late fee only under section\u00a0234E\u00a0of the Act for the assessment years 2012-13, 2013-14, 2014-15. However, section\u00a0200A(1)(c)\u00a0of the Act was not introduced during the assessment years in question. In the absence of any provisions under section\u00a0200A\u00a0of the Act, when processing the application for tax deducted at source under section\u00a0200A, no late fee could be imposed under section\u00a0234E. The levy was not valid.(AY.2012-12 to 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234E :  Fee-Default in furnishing the statements- Deduction of tax at source-Submission of  statement-  Amendment  with effect from 1-6-2015- Amendment not retrospective-Not applicable prior to 1-6-2015.[S.200A(1)(c), 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-54674","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-edQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54674","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=54674"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54674\/revisions"}],"predecessor-version":[{"id":54675,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54674\/revisions\/54675"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}