GLEE PHARMA PVT. LTD.,CUTTACK vs. DCIT(TDS)(CPC), GHAZIABAD,

ITA 161/CTK/2016Status: DisposedITAT Cuttack28 August 2017AY 2013-145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that prior to June 1, 2015, the AO did not have the authority under Section 200A to levy fees under Section 234E. Therefore, the levy of late filing fees for the period before this date was unsustainable.

What were the facts?

The assessee deducted tax at source and filed TDS returns, but there was a delay in filing. The Assessing Officer (AO) issued demand notices for late filing fees under Section 234E, processed under Section 200A of the Income Tax Act. The CIT(A) upheld the levy.

What were the issues?

Whether the AO had the authority to levy late filing fees under Section 234E while processing TDS statements under Section 200A for periods prior to June 1, 2015.

Which sections of the Income-tax Act were involved?

Section 194-I,Section 200A,Section 234E

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE

For Appellant: Shri P.R.Mohanty, AR
For Respondent: Shri D.K.Pradhan, DR
Hearing: 24/08

Per N.S.Saini, AM These are appeals filed by the assessee against the separate orders

of the CIT(A)-, Cuttack all dated 29.1.2016 for the assessment year

2013-14. 2. The brief facts of the case are that the assessee deducted tax at source u/s. 194-I of the Income tax act, 1961 and filed e-TDS returns for the quarter -1, Quarter-3 and Quarter-4. However, as per the Department, there was delay in filing of the return and, accordingly,

demand notices were issued u/s. 200A of the Act for the above three

quarters calling upon the assessee to pay late filing fee under section 234E of the Act of Rs.10,490/- for 1st quarter, Rs4,700/- for 3rd quarter

and Rs.15,400/- for 4th quarter. Asse ssme

The order continues below.

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