MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

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ITA 93/JODH/2023Status: DisposedITAT Jodhpur20 September 2023AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that section 200A of the Income-tax Act did not have an enabling provision for levying fee under section 234E prior to June 1, 2015. Following the Karnataka High Court's decision, the Tribunal decided in favor of the assessee.

What were the facts?

The assessee filed TDS statements with a delay in remittance of TDS amount. The CPC charged a fee under section 234E while processing these statements. The assessee contested this levy, but their appeals were dismissed by the first appellate authority.

What were the issues?

Whether fee under section 234E can be levied under section 200A for periods prior to June 1, 2015, in the absence of an enabling provision.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

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Income Tax Appellate Tribunal, JODHPUR BENCH ‘DB’, JODHPUR

Before: SHRI SAKTIJIT DEY, VICE- & SHRI GIRISH AGRAWAL

Hearing: 14.09.2023Pronounced: 20.09.2023

per the well settled legal principles, in case, there are two contrary decisions of non-jurisdictional High Courts, the decision expressing the view in favour of the assessee has to be followed. In fact, there are number of decisions of the coordinate Benches, wherein, the aforesaid decision of Hon’ble Karnataka High Court has been followed and the issue has been decided in favour of the assessee.

1.

Therefore, following the consistent approach of various Benches of the Tribunal, we hold that no fee under section 234E of the Act can be levied for any period prior to 01.06.2015, while processing the TDS statements/returns under section 200A of the Act. Accordingly, we delete the additions/adjustments made by the CPC. Grounds are allowed.

7.

In the result, appeals are allowed.

Order pronounced in the open court on 20/09/2023.

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