OUR LADY OF LOURDES BOYS HIGH SCHOOL-U/O LE CONSEIL D ADMINISTRATION DEL ARCHIDIOCESE DE PONDICHERRY,PUDUCHERRY vs. INCOME TAX OFFICER, TDS WARD, PUDUCHERRY

The assessee is a Government aided Minority School and liable to deduct TDS as per the provision of Income Tax Act, 1961 (hereinafter the ‘Act’) and filed its quarterly E TDS returns belatedly for 3rd and 4th quarter for the financial year 2013-14. An order dated 22.03.2024 was passed by the TDS-CPC levying late fee u/s.234E of the Act.

Aggrieved by the order of TDS - CPC the assessee preferred an appeal before the ld.CIT(A) with a delay of 3,240 days. The CIT(A) has dismissed the appeal of the assessee without condoning the delay of 3,240 days for want of sufficient cause and confirmed the order of the TDS – CPC. Aggrieved by the order of the ld.CIT(A), the assessee is before us.

The ld. DR drew our attention to the delay of 3,240 days in filing the appeal before ld.CIT(A) and pleaded for dismissal of the appeal.

At the outset we have observed that the assessee has filed the appeal before the ld.CIT(A) with a delay of 3,240 days and the ld.CIT(A) has dismissed the appeal without condoning the huge delay for want of sufficient cause and confirmed the order of the CPC TDS. Since, the assessee has not filed any other further reasons for explaining the delay, we are of the considered view that the there is no reason to interfere with the order of passed by the ld.CIT(A). Thus, we dismiss the appeal of the assessee.

In the result, appeal filed by the assessee is dismissed.