JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3, JAMNAGAR.

ITA 336/RJT/2018Status: DisposedITAT Rajkot25 June 2019AY 2013-146 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the fee leviable under Section 234E cannot exceed the amount of TCS payable. Since the demand for TCS was deleted by the CIT(A) and not appealed by the Revenue, the fee under Section 234E also had to be Nil.

What were the facts?

The assessee, engaged in the scrap business, was treated as an assessee in default for not collecting Tax Collected at Source (TCS) under Section 206C of the Income Tax Act. Consequently, a demand was raised for the uncollected TCS and fees under Section 234E for non-filing of the TCS statement.

What were the issues?

Whether the fee under Section 234E is leviable when the underlying demand for TCS has been deleted. Whether the CIT(A) erred in treating the appeal against the Section 234E order as non-maintainable.

Which sections of the Income-tax Act were involved?

Section 206C,Section 234E

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED

For Appellant: Shri Chetan L. Agarwal, AR
Hearing: 17/06/2019Pronounced: 25/06/2019

PER BENCH: The captioned two appeals have been filed at the instance of the Assessee against the orders of the Learned Commissioner of Income Tax (Appeals), Rajkot [Ld.CIT(A) in short] dated 29/02/2015 and 20/08/2018 arising in the matter of assessment order passed under s.206C(6) and 206C(7) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") dated 17/03/2017 relevant to Assessment Years (A.Ys) 2013-14 & 2014-15. ITA nos.336-337/Rjt/2018 Asstt. Years 2013-14 & 2014-15 2

First, we take ITA No.336/Rjt/2018 for A.Y. 2013-14.

The order continues below.

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