POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

ITA 87/JAB/2019Status: DisposedITAT Jabalpur11 November 2020AY 2014-158 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 200A did not enable the Assessing Officer to levy fee under Section 234E before June 1, 2015. The amendment to Section 200A, effective from June 1, 2015, was necessary to allow such a levy during the processing of TDS statements.

What were the facts?

The assessees were levied a fee under Section 234E for delay in filing TDS returns. This fee was levied while processing their returns under Section 200A of the Income Tax Act. The issue is whether this levy was permissible before the amendment to Section 200A in 2015.

What were the issues?

Whether fee under Section 234E can be levied while processing TDS returns under Section 200A prior to the amendment of Section 200A effective from June 1, 2015.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

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Cases cited in this judgment(4)Show list

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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: 11/11/2020

Per NRS Ganesan, JM: All the three appeals are filed by three different assessees against the order of ld. CIT(A)-2, Indore, who is holding concurrent juri iction with ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT CIT(A), Jabalpur dated 31.07.2019 confirming the penalty levied u/s. 231E of the Act was delay in filing the return of income.

2.

Shri Dhiraj Ghai, ld. Representative of the assessee

The order continues below.

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