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
आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई
IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI
ŵी मनु कुमार िगįर ,Ɋाियक सद˟ एवं ŵी एस .आर .रघुनाथा, लेखा सद˟ के समƗ
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER
AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकरअपीलसं./ITA No.540/CHNY/2025
(Ǔनधा[रण वष[ / Assessment Year: 2013-14)
M/s. Our Lady of Lourdes Boys
High School,
U/o LE Conseil D Administration Del
Archidiocese De Pondicherry,
Villainur,
Puducherry – 605 110. Vs
The Income Tax Officer,
TDS Ward,
Puducherry.
PAN : AAAAL 0070E
(अपीलाथȸ/Appellant)
(Ĥ×यथȸ/Respondent)
अपीलाथȸ कȧ ओर से/Appellant by : None
Ĥ×यथȸ कȧ ओर से/Respondent by : Ms. Anitha, Addl. CIT
सुनवाई कȧ तारȣख/Date of Hearing : 23.04.2025
घोषणा कȧ तारȣख/Date of Pronouncement : 25.04.2025
आदेश / O R D E R
PER S R RAGHUNATHA, AM:
The captioned appeal filed by the assessee is directed against the order of the Ld.Commissioner of Income Tax (Appeals) (NFAC)
Delhi, [CIT(A)] dated 17.01.2025 for Assessment Year 2013-14. - 2 - ITA No.540/Chny/2025
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
- 3 - ITA No.540/Chny/2025
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.
Order pronounced in the open court on 25th April, 2025 at Chennai. (मनु कुमार िगįर)
(MANU KUMAR GIRI)
Ɋाियक सद˟/Judicial Member
(एस. आर. रघुनाथा)
(S. R. RAGHUNATHA)
लेखा सद˟/Accountant Member
चेÛनई/Chennai,
Ǒदनांक/Date: 25.04.2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to:
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent 3. आयकर आयुÈत/CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR 5. गाड[ फाईल/GF.