M.P.N. COLLEGE,AMBALA vs. JCIT, KARNAL

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ITA 4081/DEL/2015Status: DisposedITAT Delhi11 March 2026Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to deposit the due tax to the Government account in time before the due date. In the absence of any contrary material, the grounds of appeal were rejected.

What were the facts?

The assessee failed to file e-TDS returns within the stipulated period for the financial year 2009-10, resulting in a total delay ranging from 601 to 936 days. Consequently, a penalty of Rs. 2,41,000/- was imposed by the Assessing Officer.

What were the issues?

Whether the penalty for late filing of TDS returns is justified when the TDS was deposited on time, and there was no loss to revenue.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 272A(2)(k)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: Ms. Monika Singh, CIT-DR
Hearing: 20.01.2026Pronounced: 11.03.2026

O R D E R

PER VIMAL KUMAR, JM:

1.

This appeal filed by the Assessee is against order dated 29.04.2015 of the Learned Commissioner of Income Tax (Appeals)-Panchkula [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250(6) of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of penalty order dated 13.06.2012 of the Ld. Assessing Officer/ JCIT, TDS Range, Karnal u/s 272A(2)(k) of the Act for Assessment Year 2010-11.

2.

Brief facts of the case are that as per information available with Department, the person responsible deducted and deposited TDS but failed to file e-TDS return within stipulated period. The due dates of filing of e-TDS returns in this case were 15.07.2009, 15.10.2009, 15.01.2010 & 15.06.2010 for 1st to 4th quarters of F.Y. 2009-10. The e-TDS returns for such quarters were filed on 06.02.2012. Total delay in filing of e-TDS returns were of 936, 843, 752 & 601 days for 1 to 4th quarters of F.Y. 2009-10. The penalties imposable @ 100/- per day was Rs.93,600/, Rs.84,300/- , Rs.75,200/- and Rs.60,100/- for 1st to 4th quarters of F.Y. 2009-10. Ld. AO vide order dated 13.06.2012 imposed penalty of Rs.2,41,000/- u/s 272A(2)(k) of the Act. Against penalty order dated 13.06.2012 of Ld. AO, the assessee filed appeal before the Ld. CIT(A) which was dismissed vide order dated 29.04.2015.

3.

Being aggrieved, the appellant assessee preferred present appeal on following grounds .

1. That the Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in upholding addition on account of penalty of Rs. 241300/-, on account of late filing of TDS Return for the 4th quarter of the Financial Year 2009-10, whereas the TDS for the same quarter was already deposited of Rs. 241300/- on 02.02.2012 and there is no loss to revenue.

2. The appellant craves leave to add, alter or amend the grounds of appeal at a later stage.”

4. At the time of hearing, none appeared on behalf of appellant/ assessee.

5. Ld. Departmental Representative relied on impugned orders.

6. From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) upheld penalty order as assessee failed to deposit due tax to the Govt. account in time before due date. In absence of any material to the contrary the grounds of appeal are rejected.

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