Tribunal Invalidates Late Filing Fee for FY 2012-13

The tribunal found the levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13 invalid as it was imposed before the relevant amendment. The tribunal ruled in favor of the assessee, allowing the appeal and deleting the late filing fee of 50,450.

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Issues:
Levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13.

Detailed Analysis:
The appeal was against the order confirming the levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13. The Assessing Officer charged a fee for late filing of TDS statements by the assessee. The CIT(A) upheld the levy of the fee stating that it was not in the nature of an adjustment, thus not allowing the assessee to appeal u/s 246A of the Act. Despite the assessee challenging the levy, the appeal was dismissed. The assessee did not appear for the hearing, leading to an ex-parte disposal of the appeal. The main contention raised by the assessee was that the Assessing Officer had no authority to levy the fee u/s 234E before the relevant amendment was made. The amendment introducing the provision for the levy of fee u/s 234E while processing TDS statements u/s 200A was made effective from 01.06.2015. As the fee was imposed before this amendment, and the order was passed prior to the amendment, the tribunal held that the levy of the fee was invalid. It was established through judicial precedents that the amendment applied prospectively from 01.06.2015, rendering the fee invalid in this case. Consequently, the tribunal allowed the assessee's appeal and deleted the late filing fee of &8377; 50,450.

In conclusion, the tribunal found that the levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13 was invalid as the Assessing Officer did not have the authority to impose the fee before the relevant amendment was made effective. The tribunal, based on established legal principles, ruled in favor of the assessee, allowing the appeal and deleting the late filing fee.

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