SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS, GHAZIABAB

ITA 90/JAB/2019Status: DisposedITAT Jabalpur18 November 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the AO had the power to levy the fee for delay in filing the TDS return under Section 200A(c), as amended by the Finance Act, 2015. Since the TDS return was filed belatedly, the assessee was liable to pay the fee.

What were the facts?

The assessee's appeal was against the penalty levied by the AO for delay in filing the TDS return. The AO levied a fee under Section 234E while processing the TDS return.

What were the issues?

Whether the AO had the power to levy a fee for delay in filing TDS returns under Section 200A. Whether the assessee was liable for the fee under Section 234E for belated filing.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR “SMC” BENCH, JABALPUR

Before: SHRI NRS GANESAN

For Appellant: Shri Dhiraj Ghai, CA
For Respondent: Shri I.B.Khandel, DR
Hearing: 11/11/2020Pronounced: 18/11/2020

Per NRS Ganesan, JM:

1.

This appeal of the assessee is directed against the order of CIT(A)-1, Jabalpur dated 31.7.2019 confirming the penalty levied by the AO while processing TDS return u/s. 200A of the Act.

2.

I have heard Shri Dheeraj Ghai, ld. Representative for the assessee and Shri I.B. Khandel, ld. Departmental Representative. Admittedly the fee u/s. 234E for delay in filing the TDS return was levied by the AO while processing the TDS return on 14.12.2015. Sub clause-c was introduced in Section 200A by the Finance Act, 2015 w.e.f. 01.06.2015, therefore, admittedly the AO has all the power to levy fee for delay in filing the return u/s. 200A(c) of the Act. It i

The order continues below.

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