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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
माननीय +ी वी.दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा1रण वष1 / Assessment Year: 2013-14) Bank of India ACIT Service Branch,Coimbatore. TDS, CPC बनाम/ C/o Shri T.N.Seetharaman,Advocate Vaishali, U.P. Vs. 384 (Old No.196) Lloyds Road, Chennai-600 086. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACB-0427-C (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri R.K.V. Sundar (Advocate) – Ld.AR "#थ�कीओरसे/Respondent by : Shri P.Sajit Kumar(JCIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 01-06-2023 घोषणाकीतारीख/Date of Pronouncement : 01-06-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The sole grievance of the assessee in the captioned appeal is confirmation of levy of fees u/s. 234E for late filing of quarterly TDS returns in Form No. 26Q. The due date was 15-10-2012 whereas the return has been filed by the assessee on 03-01-2014 and accordingly, TDS-CPC levied late filing fees u/s 234E for Rs.14712/-. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us.
The registry has noted a delay of 28 days in the appeal, the condonation of which has been sought by Ld. AR. Considering the period of delay, we condone the same and proceed for adjudication of appeal on merits.
We find that this issue has been adjudicated by us in assessee’s favour in host of decisions considering the favorable decision of Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). In this decision, Hon’ble Court has held that since the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01-06-2015, no fees would be payable by the assessee for any period prior to 01-06-2015. Therefore, taking consistent view, we would hold that no fees u/s 234E could have been levied for any period prior to 01-06-2015. The Ld. AO is directed to revise the demand raised against the assessee. 4. The appeal stand allowed in terms of our above order. Order pronounced on 01st June, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद2/JUDICIAL MEMBER लेखा सद2 / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated : 01-06-2023 DS आदेश की Xितिलिप अ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त/CIT 4. �वभागीय ��त�न�ध/DR 5. गाड� फाईल/GF