TEJASWINI PRIMARY SCHOOL KORADI ,NAGPUR vs. ITO TDS WD 52 (1), NAGPUR, NAGPUR

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ITA 29/NAG/2023Status: DisposedITAT Nagpur16 April 2024AY 2015-16Bench: HON’BLE SHRI S. S. GODARA (Judicial Member), SHRI G. D. PADMAHSHALI (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the NFAC had already allowed the assessee's appeal and deleted the fee under Section 234E. Therefore, the current appeal seeking reversal was considered infructuous.

What were the facts?

The assessee school was levied a fee of ₹15,000 under Section 234E for delayed filing of TDS statements for financial year 2014-15. The National Faceless Appellate Centre (NFAC) had previously allowed the assessee's appeal and deleted this fee.

What were the issues?

Whether the appeal is infructuous given a prior favorable decision by the NFAC on the same issue. The applicability of Section 234E for delayed TDS statement filing.

Which sections of the Income-tax Act were involved?

Section 234E,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: HON’BLE SHRI S. S. GODARA & SHRI G. D. PADMAHSHALI

Pronounced: 16/04/2024

ORDER PER G. D. PADMAHSHALI, AM; This appeal impugns the DIN & order No. ITBA/NFAC/S/250/2022- 23/1047740581(1) dt. 30/11/2022 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] by the National Faceless Appellate Centre [‘NFAC’ hereinafter] for assessment year 2015-16 [‘AY’ hereinafter].

2.

The case was called twice; none appeared at the bequest of the assessee, in absence of any letter seeking adjournment, we deem it fit to proceed to adjudicate the matter ex-parte on merits u/s 24 of the ITAT-Rules, 1963. Heard the Ld. DR and perused case records in the light of rule 18 of ITAT, Rules 1963 and considered the facts in the light settled legal position.

1.

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Tejaswini Primary School Vs ITO-TDS. ITA No.029/NAG/2023

3.

Briefly stated facts of the case are that; 3.1 the assessee was required to deduct tax at sources out of the payments made for respective quarters pertaining to financial year 2014-15 relevant to assessment year under consideration and consequentially was under obligation to file TDS statement thereof within the due date prescribed. In the event of delay in filing aforestated TDS statement for various quarters falling within the AY under consideration, the Ld. respondent levied ₹15,000/- as fees u/s 234E of the Act.

3.2 Following the judicial precedents laid in ‘Fatheraj Singhvi Vs UOI’ reported in 2016 (9) TMI 964 (Kar) the Ld. NFAC has rightly allowed the appeal of the assessee and vide para 24 placed at Pg 13/13 deleted the fees levied by the respondent u/s 234E of the Act.

3.3 In the event, the present appeal filed against the impugned order seeking reversal in our considered view calls for no adjudication, hence deserves to be dismissed as infructuous. Thus, ordered accordingly.

4.

In result, the appeal of the assessee stands dismissed in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Tuesday, 16th day of April, 2024.

-S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE ; ददनाांक / Dated : 16th day of April, 2024. आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr.CIT Concerned. 4. The NFAC Delhi 5. DR, ITAT, Nagpur Bench, Nagpur 6.गार्डफ़ाइल / Guard File. आदेशानुसार / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, पुणे / ITAT, Pune.

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