ITAT rules in favor of assessee, cancels late filing fee under section 234E, citing pre-2015 TDS statement exemption.

The ITAT set aside the CIT(A)'s decision and directed the deletion of the late filing fee under section 234E in all appeals, ruling in favor of the assessee. The decision was based on the analysis of legal provisions and judicial precedents, emphasizing that TDS statements filed before 01.06.2015 should not incur the fee. The ITAT's interpretation of the relevant sections of the Income Tax Act led to the favorable outcome for the assessee in this appeal.

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Issues:
- Appeal against order of Commissioner of Income Tax (Appeals) upholding late filing fee under section 234E
- Question of law and facts common to all appeals
- Late filing of TDS statements leading to imposition of late filing fee and penalty
- Dismissal of appeal by CIT(A) resulting in the present appeal
- Interpretation of provisions of Section 234E, 200A, and 200(3) of the Income Tax Act
- Arguments by both parties regarding the levy of late filing fee
- Reference to judicial decisions by the assessee and the Department
- Analysis of relevant judgments by the Hon'ble ITAT in similar cases
- Comparison of provisions before and after 01.06.2015
- Consideration of judgments by the Hon'ble Karnataka High Court
- Decision on whether fee under section 234E is leviable for TDS statements filed before 01.06.2015

Analysis:
The case involves an appeal against the order of the Commissioner of Income Tax (Appeals) upholding the late filing fee under section 234E of the Income Tax Act. The assessee filed quarterly TDS statements late, leading to the imposition of late filing fee and penalty by the DCIT. The CIT(A) dismissed the appeal, prompting the present appeal before the ITAT. The crux of the matter revolves around the interpretation of provisions such as Section 234E, 200A, and 200(3) of the Act. The assessee argued that the late fee under section 234E was not leviable based on specific provisions and judicial precedents. The Department, however, relied on the order passed by the CIT(A). The ITAT analyzed various judgments, including those by the Hon'ble Karnataka High Court, to determine the applicability of the late filing fee.

The ITAT referred to its previous decisions in similar cases to establish a consistent approach. Notably, the ITAT highlighted the distinction in provisions before and after 01.06.2015 regarding the authority to levy late filing fees. The judgments emphasized that TDS statements filed before this date should not attract the fee under section 234E. The ITAT's decision was influenced by the rulings of the Hon'ble Karnataka High Court and other relevant case laws. Ultimately, the ITAT set aside the CIT(A)'s finding and directed the deletion of the late filing fee under section 234E in all appeals, thereby allowing the appeals filed by the assessee. The comprehensive analysis of the legal provisions and judicial precedents led to the favorable outcome for the assessee in this case.

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