EAST BENGAL COLONY MIDDLE SCHOOL,JAMSHEDPUR vs. ITO TDS, JAMSHEDPUR

ITA 240/RAN/2025Status: DisposedITAT Ranchi21 April 2026AY 2012-134 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A). It held that Section 234E, read with Section 200A, empowered the AO to levy fees for late TDS filing only from June 1, 2015. Therefore, the levy for the period prior to this date was invalid.

What were the facts?

The assessee, an educational institution, belatedly filed its TDS statements for FY 2012-13. The Assessing Officer levied a penalty under Section 234E for late filing. The assessee's appeal before the CIT(A) was dismissed due to delay without condonation.

What were the issues?

Whether penalty under Section 234E for late filing of TDS statements is leviable for periods prior to June 1, 2015. Whether the CIT(A) erred in dismissing the appeal due to delay without condonation.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: S/SHRI GEORGE MATHAN & RATNESH NANDAN SAHAY

For Appellant: Shri Sharvan Kumar Jha , AR
For Respondent: Shri Kailash V Gautam, ld Sr. DR
Hearing: 21/04/2026Pronounced: 21/04/2026

Per Bench

This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 11.09.2024 in Appeal No. NFAC/2011-12/10059774 for the assessment year 2012-13. 2. Shri Sharvan Kumar Jha, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue.

P a g e 1 | 4 Assessment Year 2012-13

3.

At the time of hearing, ld AR of the assessee submitted that the ld CIT(A) has dismissed the appeal of the assessee on default without condoning the delay in filing the appeal before him. It was the submission that as per the direction of the Hon’ble Bench, the assessee has filed affidavit in support of the condonation of delay occurred in fi

The order continues below.

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