ITA Nos. 634 to 639/Del/2024

Parties Involved

Facts Summary

The case involves six appeals by Dream Design and Display India Pvt. Ltd. against the imposition of demand under Section 234E of the Income Tax Act for the delay in filing statements of tax deduction at source (TDS). The assessee argues that the late fee levied under Section 234E is void ab initio as it was imposed for periods prior to the amendment in Section 200A by the Finance Act, 2015, which introduced the fee computation under Section 234E. The assessee contends that the amendment is penal in nature and should apply prospectively only. The Tribunal heard the submissions on behalf of the Revenue and perused the order of the Commissioner of Income Tax (Appeals) under challenge.…

Legal Issues

• 1. Whether the late fee imposed under Section 234E for delay in filing TDS statements is valid for periods prior to the amendment in Section 200A by the Finance Act, 2015?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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