RITA NANDLAL CHELWANI,NAGPUR vs. DCIT CENTRAL PROCESSING CELL TDS, GHAZIBAD

Rita Nandlal Chelwani, DCIT, Central Processing Cell, 19, Sindhu Nagar Society, TDS, Ghaziabad. Jaripatka, Nagpur. vs. PAN : ABBPC 2896 A (Appellant) (Respondent) For Assessee : Shri Kapil Hirani, Ld. Advocate For Revenue : Shri Surjit Kumar Saha, Ld. Sr.DR Date of Hearing : 23.06.2025 Date of Pronouncement : 23.06.2025 ORDER PER NARENDER KUMAR CHOUDHRY, JM:

This appeal has been preferred by the assessee against the order dated 26/02/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2013-14.

Admittedly, in the instant case, the assessee has filed the 2. return pertaining to A.Y. 2013-14, Quarter-IV, belatedly on 2 ITA.No.227/NAG/2025 28/08/2013 and, therefore, the AO vide intimation/order dated 27/04/2014 levied late fee of ` 21,000/-. The period involved is prior to 01/06/2025 when the provision in sec. 234E of the Act r.w.s. 200 were introduced for levy of late fee as is not in controversy and therefore, the charging of late fee u/sec. 234E prior to 01/06/2015 is unsustainable as held by various Courts all across the nation including by coordinate Bench of the Tribunal in Abhinav Education Society vs. Asst. Director of Income Tax in dated 27/04/2023. Thus, the appeal of the assessee is allowed.

Order pronounced in the open Court on 23.06.2025.

Sd/- Sd/- (K.M. ROY) (NARENDER KUMAR CHOUDHRY) Accountant Member Judicial Member vr/-

3 ITA.No.227/NAG/2025 Copy to