MADHU BHARDWAJ,KOLKATA vs. I.T.O., WARD - 43(1), KOLKATA, KOLKATA

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ITA 30/KOL/2023Status: DisposedITAT Kolkata27 June 2023AY 2021-20223 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee had sufficient cause for the delay in filing the TCS return, as it was beyond her control due to the pandemic. Therefore, the late filing fees levied were ordered to be deleted.

What were the facts?

The assessee, a businesswoman, faced a delay in filing her TCS return due to her chartered accountant's office being non-operational during the Covid-19 outbreak. Although the TCS amount and interest were deposited on time, the return was filed late.

What were the issues?

Whether the late filing fees under Section 234E are leviable when the delay in filing the TCS return is due to circumstances beyond the assessee's control.

Which sections of the Income-tax Act were involved?

Section 234E,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order

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