TELUGU FILM PRODUCERS COUNCIL,HYDERABAD vs. INCOME TAX OFFICER(TDS), TDS, WARD-2(3), HYDERABAD

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ITA 2330/HYD/2018Status: DisposedITAT Hyderabad26 April 2021AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the levy of late filing fee under Section 234E was not sustainable for the assessment years in question, as the relevant statutory provision for such levy came into effect later. The Assessing Officer was directed to recalculate the same.

What were the facts?

The assessee appealed against the levy of late filing fee under Section 234E for Assessment Years 2013-14 and 2014-15. The assessee contended that such a levy was not sustainable prior to the amendment of Section 200A of the Act.

What were the issues?

Whether the levy of late filing fee under Section 234E is sustainable for assessment years prior to the amendment of Section 200A of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD ‘ B ‘ BENCH, HYDERABAD.

Before: SHRI S.S. GODARA & SHRI LAXMI PRASAD SAHU

For Appellant: Ms. Santi Pavan

O R D E R Per Bench : These assessee’s appeal for the Asst. Year 2013-14 & 2014-

15 arise from the Commissioner of Income Tax (Appeals)-8, Hyderabad’s common order dt.24.10.2018 passed in case No.10083, 10084 & 10069/CIT(A)-8/Hyd/2017-18 in Act’). Heard both the parties. Case files perused.

2.

Learned authorized representative submitted at the outset that the CIT(A) erred in confirming the levy of late filing fee u/s. 234E of the Act. He contended that prior to the amendment u/s. 200A of the Act w.e.f. 1.6.2015, levy of fee u/s. 234E during processing of the TDS statement is not sustainable as per the following case laws :-

I. M/s. Samikaran Learning Pvt. Ltd. Vs. TDS Officer, Delhi in to 4054/Del/2016 vide order dt.9.11.2017 and II. Dharam Deep Public School & Another Vs. DCIT in ITA Nos.3112/Del/2016 vide order dt.5.1.2018.

3.

Learned departmental representative has vehemently supported the impugned late filing fee. We find no merit in the Revenue’s stand since the relevant statutory provision of the impugned levy cause much later w.e.f. 1.6.2015 whereas we are in Assessment Year 2013-14 and 2014-15 only. We therefore direct the Assessing Officer to calculate the same.

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