KOLLIPARAAPPARAO COTTON MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

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ITA 580/VIZ/2025Status: DisposedITAT Visakhapatnam05 December 2025AY 2013-14Bench: the Ld.CIT(A) and explained the reasons for the delay in filing the return and prayed to condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee under Section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of Section 200A by Finance Act, 2015 w.e.f. 01.06.2015. However, the Ld.A12 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Section 234E for levying late filing fee could not be enforced prior to June 1, 2015, as the enabling provision in Section 200A was inserted only from that date. Therefore, the levy of late fee for the period before June 1, 2015, was not sustainable.

What were the facts?

The assessee filed TDS quarterly returns belatedly for the 3rd quarter of FY 2012-13. The AO levied late filing fee under Section 234E and interest. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether late filing fee under Section 234E can be levied for TDS returns pertaining to a period prior to June 1, 2015, even if filed or processed after that date.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 154

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The : M/s Kolliparaapparao Cotton Mills 9P) Ltd., D.No.24-37-32, Opp.Petrol Bunk, Etukuru Assessee Road, Guntur 2. रधजस्व/ : The Income Tax Officer, Ward-1(1), The Income Tax Office, CR Buildings, Revenue Kannavari Thota, Guntur 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण / DR,ITAT, Visakhapatnam.

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