SUYASH DHONDU PASTE,RATNAGIRI vs. INCOME TAX OFFICER, TDS, KOLHAPUR

ITA 2666/PUN/2026Status: DisposedITAT Pune28 September 2026AY 2014-156 pages
AI SummaryAllowed

What were the facts?

The assessee, Suyash Dhondu Paste, filed eight appeals before the Income Tax Appellate Tribunal (ITAT), Pune Bench, challenging orders of the CIT(A)/NFAC for Assessment Years 2013-14, 2014-15, and 2015-16. The appeals concerned the levy of late fee under Section 234E of the Income Tax Act, 1961, for delayed filing of quarterly TDS statements (Form 26Q). The assessee had filed TDS statements for various quarters in these assessment years with delays. The Assessing Officer passed intimations under Section 200A, levying late fees under Section 234E, which were confirmed by the CIT(A)/NFAC, leading to the present appeals before the ITAT. The revenue is the respondent.

What did the Tribunal hold?

The Tribunal held that the provision for charging late fee under Section 234E of the Income Tax Act, 1961, is applicable with effect from June 1, 2015. The Tribunal relied on the decision of the Hon'ble High Court of Karnataka in Fatehraj Singhvi Vs Union of India, which held that the amendments to Section 200A, allowing for the computation and demand of fees under Section 234E, have prospective effect from June 1, 2015. Therefore, no late fee under Section 234E could be demanded or intimated for TDS deducted for periods prior to June 1, 2015. The Tribunal applied the ratio of this decision, considering the financial years in question were prior to June 1, 2015, and set aside the orders of the CIT(A). The Assessing Officer was directed to delete the levy of late fees under Section 234E. The issue of constitutional validity of Section 234E was left open to be considered by a Division Bench.

What were the issues?

1. Whether the levy of late fee under Section 234E of the Income Tax Act, 1961, is applicable for periods prior to June 1, 2015, when the provisions of Section 200A were amended to include computation of such fees. Assessee's contention: The assessee argued that the late fee under Section 234E can only be charged after June 1, 2015, and not for periods prior to this date. The financial years in question for the eight quarters fall before June 1, 2015. Revenue's contention: The Revenue relied on the order of the CIT(A) and submitted that there were legal decisions in favour of the revenue applicable to the present cases.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 250,Section 271H,Section 272A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE

Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE

Hearing: 28.09.2026Pronounced: 28.09.2026

PER BENCH:- The assessee has filed these eight appeals against the separate orders of the CIT(A)/NFAC passed u/s 200A and u/sec 250 of the Income Tax Act, 1961 for the Assessment Years 2013-14, 2014-15 & 2015-16. 2. The grounds of appeal raised by the assessee is these appeals are that the CIT(A) has erred in confirming the order of Levy of Late Fee u/sec 234E of the Act for delay in filling the quarterly TDS Statements.

3.

The Brief facts of the case are that, the assessee has filed the TDS statements (i) in Form no 26 Q for the Quarter (Q)-Q2,Q3 & Q4 of financial year 2012- 13(A.Y.2013-14) (ii) in F

The order continues below.

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