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52. Dream Design and Display India Pvt. Ltd. vs. DCIT
TS-776-ITAT-2024(Delhi)
ITA Nos. 634 to 639/Del/2024
A.Y.:2013–14
Date of Order: 11th October, 2024
Section: 234F
Section 200A before its amendment by the Finance Act, 2015, w.e.f. 1st June, 2015 did not permit levy of fee under section 234E, for delay in filing quarterly statements, while processing the quarterly statements.
FACTS
In this case, admittedly, the assessee filed quarterly TDS / TCS statements belatedly, i.e., beyond the time limit prescribed under sections 200(3) or 206C(3) as the case may be. The CPC while processing the TDS statements issued intimation / order to the assessee under section 200A of the Act and levied lat
