TDS late fee U/s 234E cannot be recovered if order passed U/s 200A before 1-6-2015.
Those whose appeals were dismissed before ITAT (Tribunal) can file MA (Miscellaneous Application) or who have not yet filed appeals can file appeal before CIT Appeals with application to condone the delay.
Indore Tribunal had stated that TDS late fee notices passed before 1-6-2015 are not appealable and now on 7-12-2015 Indore Bench of MP High Court has stated that such orders are appealable, Amritsar and Chennai Bench of ITAT has already passed the order that TDS late fee can't be recovered by passing order U/s 200A
Those whose appeals were dismissed before ITAT (Tribunal) can file MA (Miscellaneous Application) or who have not yet filed appeals can file appeal before CIT Appeals with application to condone the delay.
Indore Tribunal had stated that TDS late fee notices passed before 1-6-2015 are not appealable and now on 7-12-2015 Indore Bench of MP High Court has stated that such orders are appealable, Amritsar and Chennai Bench of ITAT has already passed the order that TDS late fee can't be recovered by passing order U/s 200A
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