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

ITA 2667/PUN/2026Status: DisposedITAT Ahmedabad28 September 2026AY 2015-166 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 within these assessment years with delays. The Assessing Officer passed intimations under Section 200A, levying late fees under Section 234E. The CIT(A)/NFAC confirmed these levies, leading to the present appeals before the ITAT. The revenue is represented by the ITO (TDS), Kolhapur.

What did the Tribunal hold?

The Tribunal held that the provisions for charging late fee under Section 234E are applicable with effect from June 1, 2015. The Tribunal noted that the amendments to Section 200A, which allow for the computation and intimation of fees under Section 234E, were brought into effect from June 1, 2015, and should be read as having prospective effect. Relying on the decision of the Hon'ble High Court of Karnataka in Fatehraj Singhvi Vs Union of India, the Tribunal found that the demand for late fees under Section 200A for periods prior to June 1, 2015, was without authority of law. Consequently, the Tribunal set aside the orders of the CIT(A) and directed the Assessing Officer to delete the levy of late fees under Section 234E for the assessment years in question, as the financial years involved were prior to June 1, 2015. The appeals were allowed in favour of the assessee.

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, considering that the amendments to Section 200A enabling such computation came into effect from that date. (Question of law) 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, as the relevant financial years in question fall before June 1, 2015. The assessee relied on the principle that statutory provisions are prospective unless expressly stated otherwise. Revenue's contention: The Revenue contended that there were legal decisions in favour of the revenue applicable to the present cases. The Ld. DR relied on the order of the CIT(A).

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 250,Section 271H(1)(a),Section 272A(2)

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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