MADHYA PRADESH GRAMIN BANK ,NALKHEDA vs. ACIT CPC TDS , GHAZIABAD

These are a batch of 22 appeals filed by different branches of Madhya Pradesh Gramin Bank (formerly known as Narmada Jhabua Gramin Bank) [“Assessees” in short], against the appeal-orders passed by the National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)” in short], which in turn arise out of the respective orders passed u/s 154 of the Income- tax Act, 1961 [“the Act” in short] by TDS-CPC, Ghaziabad [“Ld. AO” in short], the details of various branches and orders appealed against being as follows:

Heard the learned Representatives of both sides and case records perused.

The registry has informed that these appeals are filed after a delay of 76 days and therefore time-barred. The Ld. AR prayed that the delay has occurred due to Covid-19 Pandemic. The Ld. AR further placed reliance on the order of Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 read with Misc. Applications, by which suo motu extension of the limitation-period for filing of appeals w.e.f. 15.03.2020 under all laws has been granted and hence there is no delay in fact. We confronted the Ld. DR who agreed to the submission of Ld. AR. In view of this, the appeals are proceeded with for hearing, there being no delay.

Precisely stated the facts leading to these appeals before us are such that that the assessees have filed statutory returns of TDS in Form No. 26Q of various quarters of the financial years as mentioned in the details given in the Table above, which were processed by Ld. AO who observed that the returns were filed belatedly beyond the time-limit prescribed in section 200(3) of the act. Accordingly, the Ld. AO charged late-fee u/s 234E of the act, of varying amounts as per period of delay committed by assessees, in the intimations issued u/s 200A of the Income-tax Act, 1961. Against such intimations u/s 200A, the assessees submitted applications for rectification u/s 154 of the Act, but, however the Ld. AO rejected those rectification-applications. Being aggrieved by action of Ld. AO, the assessees carried matters to Ld. CIT(A) by way of first-appeal. During appellate proceeding, Ld. CIT(A) was not impressed by the modus applied by assessees viz. the assessee filed rectification- applications u/s 154 to Ld. AO and thereafter went in appeals before him. According to Ld. CIT(A), the assessee must have approached him by way of direct appeals against the intimations passed by Ld. AO u/s 200A. At the same time, Ld. CIT(A) accepted in Para No. 6.1 of the orders that on merits of the late

During hearing before us, the learned Representatives of both sides fairly agree that the identical issues/appeals have already been decided by the Co- ordinate Bench of ITAT, Indore in to 328/Ind/2022, order dated 11.11.2022 in favour of assessee in assesses’ own cases and the late-fee levied by revenue-authorities have been deleted. Therefore, the same view can be applied in present appeals. A copy of the order of ITAT is also placed on record. Respectfully following the decision of Hon’ble Co-ordinate Bench, we are persuaded to accept all grounds of these appeals and thereby delete the late fee levied by Ld. AO u/s 234E. Ordered accordingly.

In the result, these appeals of assessees are allowed.