ASHAPURNA INFRAPROJECTS PRIVATE LIMITED,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , GHAZIABAD

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 173 and 174/Jodh/2024 (Assessment Year 2013-14 and 2014-15) Ashapurna Infraprojects Pvt. Ltd. DCIT, Ghaziabad 101, Vardhman Complex, Bhupalpura-313001 PAN-AAGCA1528C Assessee by Shri P.C. Parwal, CA (Virtually) Revenue by Shri Bhawani Shankar Mathur DCIT-DR (Virtually) Date of Hearing 19 / 05 / 2026. Date of Pronouncement 02 / 06 / 2026.

ORDER PER: DR. MITHA LAL MEENA, A.M.: These appeals are filed by the assessee against the separate orders of the Commissioner of Income Tax, Appeal, Udaipur-2 [hereinafter referred to as the CIT(A)] even dated 27.02.2024 with respect to assessment years 2013-14 and 2014-15, challenging therein levy of late fees of Rs. 32,600/- and 21,200/- respectively for the delay in filing the TDS return for the fourth quarter.

2 ITA No. 173 and 174/Jodh/2024 (Assessment Year 2013-14 and 2014-15) 2. At the outset Ld. AR has submitted that the levy of the late fees under Section 234E for the delay in filing the TDS return was inserted by clause (c) of Section 200A of the IT Act, 1961 by Finance Act with effect from 01.06.2015 and therefore, the levy of fees under Section 234E cannot be imposed for the assessment years under consideration either by passing order under Section 154 of the Act. The Ld. AR further submitted that the sub-clause (c) to Sub-section (1) to Section 200A of the Act inserted by Finance Act, 2015 from 01.06.2015 is retrospective or prospective is a debatable issue. He argued even Hon’ble Madras High court in latest decision in case of Lingeshwara Creation Vs. PCIT (2024) 168 Taxmann.com 383, dated 12.09.2024 has held that Section 200A(1)(c) was introduced only on 01.06.2015 and in the absence of any such provision for the assessment year under consideration, the late fees under Section 234E cannot be imposed. He further placed reliance on the judgment delivered by the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India (2022) 440 ITR 26, where their lordships taken the same view.

3 ITA No. 173 and 174/Jodh/2024 (Assessment Year 2013-14 and 2014-15) issue which cannot be subject matter of order under Section 154 of the Act. In support, he placed reliance on the decision of the Hon’ble Apex Court in the case of ITO Vs. Volkart Brothers (1971) 82 ITR 50, where it has been held that “a mistake apparent on record must be an obvious and patent mistake and not something which can be established by a long-drawn process of reasoning on points on which there may conceivably be two opinions. A decision on a debatable point of law is not a mistake apparent from record."

4 ITA No. 173 and 174/Jodh/2024 (Assessment Year 2013-14 and 2014-15) the Section 200A(1)(c) was introduced only on 01.06.2016 and that in the absence of any such provision for the assessment year 2013-14 and 2014- 15, the late fee under Section 234E cannot be imposed. 7. Further, the levy of late fee under Section 234E for the assessment year under consideration is otherwise a debatable issue, and therefore, it cannot be a subject matter of order under Section 154. Our this view gets support from the decision delivered by Hon’ble Apex Court in the case of ITO Vs. Volkart Brothers (supra). 8. Accordingly, we accept the grievance of the assessee as genuine and as such the levy of late fees confirmed by the Ld. CIT(A) under Section 234E amounting to Rs. 32600/- for assessment year 2013-14 and 21,200/- for assessment year 2014-15 are deleted. 9. In the result, the above captioned appeals of the assessee are allowed.

Order pronounced on 02 / 06 / 2026 in the open court.

Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 02 / 06 / 2026. Pritesh Vaishnav PS

5 ITA No. 173 and 174/Jodh/2024 (Assessment Year 2013-14 and 2014-15) True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER,