JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

ITA 46/RPR/2026Status: DisposedITAT Raipur19 February 2026AY 2013-14Bench: SHRI PARTHA SARATHI CHAUDHURY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)11 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that prior to June 1, 2015, there was no enabling provision in Section 200A of the Act for levying fees under Section 234E. Therefore, the levy of late fees for AY 2013-14 was unsustainable.

What were the facts?

The assessee filed TDS returns belatedly for Assessment Year 2013-14. The Assessing Officer levied late filing fees under Section 234E of the Income Tax Act, which was upheld by the CIT(Appeals).

What were the issues?

Whether late filing fees under Section 234E could be levied for periods prior to June 1, 2015, given the provisions of Section 200A.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 19.02.2026Pronounced: 19.02.2026

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, dated 29.11.2025 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

The main grievance in both these appeals is with regard to the imposition of late filing fee u/s.234E of the Income Tax Act, 1961 (for short ‘the Act’). It was the contention of the assessee

The order continues below.

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