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Facts
The assessee filed the return for AY 2013-14 belatedly on 28/08/2013, and the AO levied a late fee of ₹21,000/-. The period involved was prior to the introduction of Section 234E of the Act.
Held
The charging of late fee under Section 234E prior to 01/06/2015 is unsustainable, as held by various courts and a coordinate bench of the Tribunal.
Key Issues
Whether the late fee under Section 234E is leviable for returns filed prior to the introduction of the said section.
Sections Cited
234E, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY
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.
In the result, 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