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Tribunal removes late filing fees for Assessment Years 2013-14 and 2014-15 The Tribunal allowed the assessee's appeals and deleted the late filing fees under section 234E for quarters 1 to 4 of Assessment Years 2013-14 and ...
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Tribunal removes late filing fees for Assessment Years 2013-14 and 2014-15
The Tribunal allowed the assessee's appeals and deleted the late filing fees under section 234E for quarters 1 to 4 of Assessment Years 2013-14 and 2014-15. The Tribunal determined that the adjustment for late filing fees under section 234E was not within the scope of permissible adjustments under section 200A before the 2015 amendment. Consequently, the late filing fees were removed for the specified quarters and assessment years.
Issues involved: Late filing fee under section 234E for quarters 1 to 4 for the Assessment Years 2013-14 and 2014-15.
Analysis: The assessee filed appeals against the orders of the ld.CIT(A) upholding late filing fees under section 234E of the Income Tax Act for the mentioned quarters and assessment years. The assessee argued that the issue is covered in their favor by a previous ITAT order in a similar case. The Tribunal referred to various High Court decisions and the provisions of section 234E, which imposes a fee for defaults in furnishing statements. The Tribunal also discussed section 200A, which was amended in 2015 to allow the computation of fees under section 234E during the processing of TDS statements. However, as the impugned order was issued before the amendment, the Tribunal found that the adjustment for late filing fees under section 234E was beyond the scope of permissible adjustments under section 200A at that time. Therefore, the Tribunal deleted the late filing fees imposed under section 234E for the relevant quarters and assessment years.
The Departmental Representative did not dispute the timeline of the impugned order being before the amendment to section 200A in 2015. The Tribunal, following previous judgments, upheld the assessee's appeals and deleted the late filing fees under section 234E for the quarters in question. The Tribunal noted that no other judgment was presented to counter their findings, and therefore, allowed the appeals and removed the late fees imposed under section 234E for the specified quarters and assessment years.
In conclusion, the Tribunal found that the adjustment for late filing fees under section 234E was not permissible under section 200A as it stood before the 2015 amendment. Therefore, the Tribunal allowed the appeals of the assessee and deleted the late filing fees for the relevant quarters and assessment years.
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