DINESH DATTATRAY SHINDE,RATNAGIRI vs. INCOME-TAX OFFICER,CIRCLE-1, KOLHAPUR

ITA 2287/PUN/2025Status: DisposedITAT Pune23 January 2026Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)9 pages
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What did the Tribunal hold?

The Tribunal acknowledged conflicting High Court decisions but, in the absence of a jurisdictional High Court ruling, opted to follow the view favorable to the assessee. Citing judgments from the Karnataka, Kerala, and Madras High Courts, the Tribunal held that late fees under Section 234E cannot be levied for periods prior to 01.06.2015, as Section 200A, which provides the machinery for intimating such fees, was amended to include it only from that date. Consequently, the Assessing Officer was directed to delete the late fees.

What were the facts?

The assessee was levied late fees under Section 234E for delayed filing of Form 26Q for Financial Year 2013-14 (Assessment Year 2014-15). The assessee argued that the enabling amendment to Section 200A, allowing for the processing of such intimations for late fees, became effective only from 01.06.2015. The CIT(A) upheld the levy, asserting that Section 234E was applicable since its insertion in 2012, covering the period in question.

What were the issues?

Whether late fees under Section 234E can be levied for a period prior to 01.06.2015, considering that the enabling provisions under Section 200A for processing such intimations came into effect only from that date.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 250

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Cases cited in this judgment(7)Show list

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

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Anup Bipin Shaha(Virtual) & Shri
For Respondent: Smt Neha Thakkar (Virtual)
Hearing: 21/01/2026Pronounced: 23/01/2026

PER BENCH : These threeappeals filed by the Assessee against the separate orders of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for A.Y.2014-15- Q3, Q2 & Q4 respectively, all dated 28.07.2025. For the sake of convenience, these three appeals were heard together and are being disposed of by this common order. We treat appeal for A.Y.2014-

ITA Nos.2285, 2286 & 2287/PUN/2025 [A]

15-Q4 as lead appeal. The Assessee has raised the following grounds of appeal :

“1. On facts and circumstances prevailing

The order continues below.

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