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

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Facts

The assessee, Kolliparaapparao Cotton Mills Pvt. Ltd., filed TDS quarterly returns (Form No.26Q) for the 3rd quarter of Financial Year 2012-13 belatedly. Consequently, the AO levied a late filing fee of Rs.34,800/- and interest of Rs.32,967/- under Section 234E and Section 154 read with Section 200A, raising a demand. The CIT(A) dismissed the assessee's appeal, leading to the present appeal before the Tribunal.

Held

The Tribunal held that the enabling provision for computation and levy of late filing fees under Section 234E via processing under Section 200A was inserted with effect from 01.06.2015 by Finance Act, 2015. Since the period of default for which the fee was levied in the assessee's case was prior to this effective date, Section 234E could not be enforced retrospectively. The Tribunal relied on precedents from Karnataka High Court, Kerala High Court, and its own earlier decisions.

Key Issues

Whether the late filing fee under Section 234E of the Income Tax Act, 1961, can be levied for belatedly filed TDS statements pertaining to a period prior to 01.06.2015, given that the enabling provision for its computation and processing under Section 200A was inserted with effect from 01.06.2015.

Sections Cited

154, 234E, 200A, 195, 271H(3), 272A(2), Finance Act, 2012, Finance Act, 2015

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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:- 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. 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file

आदेशधिुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam.