DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

ITA 2738/PUN/2025Status: DisposedITAT Pune26 March 2026Bench: SHRI DR. DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)9 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal held that the dismissal by the CIT(A)/NFAC on the ground of delay was not justified, especially when the assessee was challenging the very jurisdiction to levy the late fee. Following the Kerala High Court's decision in Jiji Varghese vs. ITO, the Tribunal found that the delay, if any, ought to have been condoned.

What were the facts?

The assessee company filed TDS statements (Forms 24Q and 26Q) for various quarters of Assessment Years 2013-14 to 2015-16 with significant delays. Consequently, the TDS CPC levied late fees under section 234E. The assessee's appeals before the CIT(A)/NFAC were dismissed solely on the grounds of delay and absence, without adjudication on merits.

What were the issues?

Whether the appeal filed before the CIT(A)/NFAC can be dismissed on the ground of delay when the assessee is challenging the jurisdiction of the authority to levy late fees under Section 234E, and whether the delay should be condoned in such circumstances.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 154

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

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

For Respondent: Shri Shashank Ojha (Virtual)
Hearing: 12.03.2026Pronounced: 26.03.2026

PER BENCH : These appeals filed by the assessee are directed against the separate orders dated 29.08.2025 passed by Ld. CIT(A)/

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 234E

All 4,792 judgments and leading authorities on Section 234E →

Recent GST High Court judgments

Search GST case law →