New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad
In the result, the appeal filed by the assessee in ITA
ITA 2641/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15
Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.
For Respondent: Shri Rajesh Gawali
Section 12ASection 154Section 200ASection 234E
…of the matter, Revenue authorities are empowered to impose such late fee u/s.234E only for the default committed after 01.06.2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasa…
