RAJA PARVEEN,NAMAKKAL vs. ITO,TDS, SALEM

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ITA 240/CHNY/2023Status: DisposedITAT Chennai30 March 2023AY 2015-162 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 no fees under Section 234E could be levied for any period prior to June 1, 2015, as the amendment to Section 200A allowing such levy was effective from that date. The Assessing Officer was directed to revise the demand.

What were the facts?

The assessee appealed against an order confirming the levy of interest for late remittance of TDS and fee for late filing of TDS returns. The Assessing Officer had raised a demand against the assessee for the Assessment Year 2015-16.

What were the issues?

Whether fees under Section 234E can be levied for periods prior to the amendment of Section 200A which enabled such levy.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2022. None has appeared for assessee. Accordingly, the appeal is decided with the able assistance of Ld. CIT-DR. 2. Upon perusal of impugned order, it could be seen that an order was passed by Ld. Assessing Officer (AO) u/s 201 on 12-02-2020 raising certain demand against the assessee. The Ld. AO levied 2 - interest for late remittance of TDS and also levied fee u/s 234E for late filing of TDS returns. The Ld. CIT(A) confirmed the levy of fees considering that fact that there was substantial delay in filing quarterly returns. Aggrieved, the assessee is in further appeal before us.

3.

We find that this issue has been adjudicated by us in assessee’s favour in host of decisions considering the 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 30th March, 2023.

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