{"id":9829,"date":"2020-02-11T11:22:02","date_gmt":"2020-02-11T11:22:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/station-headquarters-army-v-acit-2019-178-itd-211-jodhpurtrib\/"},"modified":"2020-02-11T11:22:02","modified_gmt":"2020-02-11T11:22:02","slug":"station-headquarters-army-v-acit-2019-178-itd-211-jodhpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/station-headquarters-army-v-acit-2019-178-itd-211-jodhpurtrib\/","title":{"rendered":"Station Headquarters (Army) v. ACIT (2019) 178 ITD 211 (Jodhpur)(Trib.)"},"content":{"rendered":"<p>The AO while processing the TDS returns\/statement issued intimation to the assessee under section 200A and levied late filing fee under S.\u00a0 234E. The assessee filed appeal before the CIT(A)\u00a0 which was dismissed.\u00a0 Tribunal held that clause (c) inserted in section 200A with effect from 1-6-2015, is prospective in nature and, therefore, no computation of late fee for demand or intimation for late fee under S.\u00a0 234E could be made for TDS deducted for respective assessment years prior to 1-6-2015. Appeal of the assessee is allowed. (AY. 2013 -14 to 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 200A : Processing of statements of tax deducted at source- Clause (c) inserted in section 200A with effect from 1-6-2015, is prospective in nature- Appeal of the assessee is allowed. [S. 234E]<\/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-9829","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2yx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9829","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=9829"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9829\/revisions"}],"predecessor-version":[{"id":9830,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9829\/revisions\/9830"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}