OPULENT AUTO CARE PRIVATE LIMITED,PUNE vs. TDS WARD-2, PUNE, PUNE

ITA 1710/PUN/2025Status: DisposedITAT Pune04 February 2026Bench: Justice (Retd.) C V Bhadang, Hon'ble (President), Shri Rama Kanta Panda, Hon'ble (Vice President)7 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It held that the Assessing Officer was not empowered to charge fees under section 234E by way of intimation issued under section 200A for defaults occurring before 01.06.2015, following previous decisions. Consequently, the impugned orders confirming the levy of fees and interest were deemed unsustainable and were accordingly allowed.

What were the facts?

The appellant, a private limited company, faced levy of fees under section 234E and interest under section 220 for delayed filing of E-TDS returns. The assessee contended that no provision existed to charge such fees via intimation under section 200A prior to June 1, 2015, and sought withdrawal of the demand, which was rejected by the Assessing Officer and later by the CIT(A).

What were the issues?

Whether the Assessing Officer had the authority to levy fees u/s 234E through intimation u/s 200A for defaults prior to June 1, 2015, and whether an appeal against such intimation is maintainable.

Which sections of the Income-tax Act were involved?

Section 234E,Section 220,Section 24Q,Section 26Q,Section 200A,Section 154,Section 201,Section 246A,Section 156,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: Justice (Retd.) C V Bhadang, Hon’ble & Shri Rama Kanta Panda, Hon’ble Vice-

For Appellant: Shri Digambar Surwase
For Respondent: Shri A D Kulkarni
Hearing: 24.11.2025Pronounced: 04.02.2026

Heard together (2 matters)

ITA No.1709/PUN/2025
ITA No.1711/PUN/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Justice (Retd.) C V Bhadang, President:

All these appeals are filed by the assessee challenging separate orders dated 28.03.2024 passed by National faceless Appeal Centre (NFAC) [‘CIT(A)’ for short], thereby confirming the levy of fees u/s. 234E of the Income Tax Act, 1961 (‘Act’ for short) and the consequential interest u/s. 220 of the said Act.

2 Opulent Auto Care Private Ltd.

For the sake of convenience, these appeals are heard together and are being disposed of by this common order.

2.

The amount of fees levied u/s. 234E along with interest u/s. 220 of the Ac

The order continues below.

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