DIRECTOR,DIRECTORATE OF RADIATION SAFETY,TRICHUR vs. THE ITOTDS, TRICHUR

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ITA 511/COCH/2018Status: DisposedITAT Cochin07 February 2019AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the levy of late fee under Section 234E is mandatory if TDS statements are not filed on time, as per the provisions effective from 01.07.2012. Therefore, the Tribunal had no power to examine the matter further.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) imposing a late fee under Section 234E. This fee was for the default in furnishing TDS statements in Form No.24Q for the fourth quarter of the financial year 2015-2016.

What were the issues?

Whether the late fee under Section 234E is mandatory for delayed filing of TDS statements. Whether the Tribunal has the power to waive or examine the mandatory late fee.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 07.02.2019Pronounced: 07.02.2019

Per Chandra Poojari, AM:

This appeal filed by the assessee is directed against the order of the CIT(A), dated 03.08.2018, imposing late fee u/s 234E of the I.T.Act for default in furnishing statements of TDS in Form No.24Q for fourth quarter of the financial year 2015- 2016.

2.

After hearing both the parties, we are of the opinion that, with effect from 01.07.2012 as per section 234E of the Act, if any TDS statement is not filed in time, the levy of late fee under this section is mandatory and being so, we have no power to examine the same. Accordingly, we confirm the order of the CIT(A), as the issue is relating to A.Y. 2015-2016.

ITA No.511/Coch/2018 2 The Director, Directorate of Radiation Safety. 3. In the result, appeal filed by the assessee is dismissed.

Order pronounced on this 07th day of February, 2019.

Sd/- Sd/- (George George K) (Chandra Poojari) JUDICIAL MEMBER ACCOUNTANT MEMBER

Cochin ; Dated : 07th February, 2019. Devdas*

Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (A), Trichur. 4. The CIT, TDS, Kochi. 5. DR, ITAT, Cochin 6. Guard file.

BY ORDER,

(Asstt. Registrar) ITAT, Cochin

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