DELPHI WAREHOUSING CORPORATION,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2463/PUN/2025 िनधा�रण वष� / Assessment Year : 2013-14 Delphi Warehousing Vs. CPC, TDS, Ghaziabad. Corporation, 9A, Kalpataru Gardens, Boat Club Road, Pune- 411001. PAN : AAKFM7722M TAN : PNED04561E Appellant Respondent Assessee by : Shri Sharad Shah Revenue by : Smt. Sonal L. Sonkavde Date of hearing 02.02.2026 : Date of pronouncement 13.04.2026 : आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 29.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2013-14. 2. The appellant has raised the following grounds of appeal :- “1. The Ld. CPC/AO as well as the Ld. CIT(A) erred in levying fees of Rs. 29,400/- u/s 234E and thereby erred in levying consequential interest of Rs. 39,984/ u/s 220(2) while processing the statement filed by the assessee under Section 200A of the Act for the period prior to 01.06.2015.

2 ITA No.2463/PUN/2025 2. The Ld. AO/CPC and the Ld. CIT(A) erred in not appreciating that, in the absence of any enabling provision for levy of late fees under Section 234E in respect of statements processed under Section 200A of the Act prior to 01.06.2015, no such levy could be validly imposed." 3. The Ld. CPC/AO and Ld. CIT(A) ought to have appreciated the fact that the amendment to Section 234E is prospective in nature. Accordingly, prior to 01.06.2015, the Ld. AO/CPC had no authority to levy fees u/s 234E. 4. The appellant craves its right to add to or alter the Grounds of Appeal at any time before or during the course of hearing of the case.” 3. Facts of the case, in brief, are that the assessee furnished Form 26Q statement of TDS for the Quarter 2 of financial year 2012-13 on 11.03.2013 with delay. Accordingly, while processing the 26Q TDS return/statement u/s 200A of the IT Act the CPC, TDS, vide Intimation dated 05.11.2013 computed late fees u/s 234E of the IT Act of Rs.29,400/- for Q2 of F.Y. 2012-13. Subsequently, the assessee filed an application for rectification u/s 154 of the IT Act for correction in the above intimation u/s 200A of the IT Act for which the correction order was passed on 01.03.2025 with no change in late fees u/s 234E of the IT Act of Rs.29,400/- for Q2 of F.Y. 2012-13, however interest of Rs.39,984/- u/s 220(2) of the IT Act was charged. 4. Being aggrieved with the above order, the assessee preferred an appeal before the Ld. CIT(A)/NFAC. After considering the

3 ITA No.2463/PUN/2025 reply of the assesse Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee & confirmed the levy of late fee u/s 234E of the IT Act. 5. It is the above order against which the assessee is in appeal before this Tribunal. 6. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, we find that section 234E of the IT Act (fee for default in furnishing statement) was brought on statute book w.e.f. 01-07-2012, however the amendment to clause (c) of section 200A of the IT Act (Processing of statements of tax deducted at source) which provides for levy of late fee in accordance with section 234E of the IT Act was brought on the Statute w.e.f. 01.06.2015 and is held to be prospective in nature by various coordinate benches of this Tribunal and therefore late fee u/s 234E of the IT Act can be computed only w.e.f. 01-06-2015 since there was no provision to compute late fee while processing the return u/s 200A of the IT Act and the same was brought on Statute w.e.f. 01.06.2015 only by substituting clause (c) of section 200A of the IT Act. Accordingly, we are of the considered opinion that where the TDS statements were furnished belatedly and the processing of those statements was done after

4 ITA No.2463/PUN/2025 01-06-2015 late fee u/s 234E can be computed as per newly substituted clause (c) of section 200A of the IT Act. In this regard, Ld. Counsel of the assessee had placed reliance on following decisions passed by coordinate bench of the Tribunal :- (i) Gajanan Constructions & Ors. Vs. DCIT, 161 ITD 0313 – Pune ITAT. (ii) Sibia Healthcare (P) Ltd. vs. DCIT (2025) 121 DTR 81 – ITAT Amritsar. (iii) Kash Realtors Pvt. Ltd. & Anr. Vs. ITO – ITA No.4199/M/2015 and others– Mumbai ITAT. 7. In this regard, we further find support from the coordinate bench decision passed in the case of Shrikrishna Lakshmi Narayan Thakur ITA Nos.2299 to 2307/PUN/2024 order dated 23-01-2025 wherein the Tribunal directed to calculate late fee u/s 234E of the IT Act only from 01-06-2015 by observing as under :- “5. We have heard both the parties and perused the records placed before us. The solitary issue in this batch of appeals is against the levy of fee u/s.234E of the Act by CPC for delay in filing the TDS quarterly returns and Ld. CIT(A)/NFAC confirming such levy of fee u/s.234E for filing the Quarterly returns after the due date. 6. We observe that the issue of levy of fee u/s.234E is no more res integra by virtue of several decisions rendered by this Tribunal on this very issue. It shows that the late fee u/s.234E has been imposed for the delay in furnishing the statements for quarters, in the returns processed u/s.200A of the Act prior to 01.06.2015 and post 01.06.2015. As regards the fate of fees levied u/s.234E of the Act for the returns filed and processed before 01.06.2015, we find the Coordinate Benches of this Tribunal after considering the judicial pronouncements have been taking a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 01.06.2015

5 ITA No.2463/PUN/2025 under Section 200A (clause (c)] of the Act is prospective in nature thereby empowering the Revenue authorities to charge fee u/s.234E of the Act only after 01.06.2015. In that view of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the following appeals is covered in favour of the assessee as the returns u/s.200A(c) were processed before 01.06.2015. Sl. ITA No(s). Asst. Quar Form Order date No. Year ter 1 ITA Nos.2299/PUN/2024 2013-14 Q4 26Q 20.01.2014 2 ITA No.2300/PUN/2024 2014-15 Q1 26Q 15.03.2014 3 ITA No.2301/PUN/2024 2014-15 Q2 26Q 15.03.2014 4 ITA No.2302/PUU/2024 2014-15 Q3 26Q 15.03.2014 5 ITA No.2303/PUN/2024 2014-15 Q4 26Q 11.10.2014 6 ITA No.2165/PUN/2024 2013-14 Q3 26Q 20.01.2014 7 ITA No.2166/PUN/2024 2013-14 Q2 26Q 20.01.2014 8 ITA No.1322/PUN/2024 2013-14 Q2 26Q 20.01.2014 7. Following the precedent, we overturn the impugned orders on this sole issue and allow the effective grounds of appeal raised by the assessee in all these eight appeals. 8. So far as the following appeals corresponding to respective quarter are concerned, the late fee u/s.234E has been imposed for the delay in furnishing the statements and the returns have been processed u/s.200A of the Act after 01.06.2015. In light of our observation above, it is held that penalty u/s.234E is leviable since amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature and Revenue authorities are empowered to levy penalty u/s.234E. However, penalty u/s.234E has to be computed from 01.06.2015 till the processing of the return for which necessary calculation to be

6 ITA No.2463/PUN/2025 made at the end of the concerned Revenue authority. The details of appeals whose returns have been processed after 01.06.2015 are given below : Sl. ITA No(s). Asst. Quar Form Order date No. Year ter 1 ITA Nos.2304/PUN/2024 2015-16 Q1 26Q 27.10.2015 2 ITA No.2305/PUN/2024 2015-16 Q4 26Q 28.10.2015 3 ITA No.2306/PUN/2024 2015-16 Q3 26Q 24.10.2015 4 ITA No.2307/PUU/2024 2015-16 Q2 26Q 24.10.2015 5 ITA No.2308/PUN/2024 2016-17 Q1 26Q 25.08.2016 Accordingly, the grounds of appeal raised by the assessee in respect of the above-mentioned five appeals are partly allowed. 9. In the result, all the appeals of the assessee are disposed off as per terms indicated above.” 8. Respectfully following the above decision passed by a coordinate bench of this Tribunal in the case of Shrikrishna Lakshmi Narayan Thakur (supra), and also in the light of various decisions relied on by Ld. Counsel of the assessee, and in view of our discussion in earlier para, we are of the considered opinion that the late fee u/s 234E of the IT Act can be computed where the TDS statement was furnished belatedly & processed after 01.06.2015. Accordingly, we hold that in the instant case late fees u/s 234E cannot be computed since the TDS statements was processed prior to 01.06.2015 when the Assessing Officer was not entitled to

7 ITA No.2463/PUN/2025 compute late fees in accordance with section 234E of the IT Act while processing the return u/s 200A of the IT Act. 9. In view of our above discussion, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC and direct the Assessing Officer (CPC) to delete the late fees and issue revised intimation. Thus, the grounds of appeal raised by the assessee are allowed. 10. In the result, the appeal filed by the assessee is allowed. Order pronounced on this 13th day of April, 2026. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 13th April, 2026. Sujeet/DOC आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “A” ब�च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.