ITAT upholds late fees for TDS filings post 01.06.2015, affirming AO's jurisdiction.

The ITAT confirmed the imposition of late fees under section 234E of the Income Tax Act, 1961, for TDS statements filed after 01.06.2015. The appeals challenging the levy of fees were dismissed, upholding the decision of the CIT(A) and affirming the AO's jurisdiction to impose fees from 1.06.2015 onwards. The ITAT's ruling aligned with previous decisions, emphasizing that the late fees could be levied for the period post the specified date.

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Issues:
- Levy of fee u/s 234E of the Income Tax Act, 1961

Analysis:
1. The appeals were against the order of the ld. CIT(A) upholding the levy of fee u/s 234E of the Income Tax Act, 1961. The common issue in all appeals was the imposition of late fees u/s 234E by the AO.

2. The AO imposed late fees u/s 234E, and the Ld. CIT(A) partly allowed relief to the assessee based on a previous ITAT decision. The ITAT held that the AO acquired jurisdiction to levy fees as of 1.06.2015, and any return filed and processed after that date could be subject to fee under section 234E. The period for which fees could be levied was determined from 1.06.2015 to the date of actual filing of the TDS return.

3. For the financial year (F.Y.) 2012-13, TDS statements filed after 01.06.2015 were subject to the levy of late filing fees u/s 234E. However, for F.Y. 2013-14, statements filed before 01.06.2015 were not liable for late fees under section 234E.

4. The issue of late fee u/s 234E was also addressed by the Co-ordinated bench ITAT Agra in a similar case. The ITAT Agra referred to a previous decision and held that the demand under section 200A for the payment of fee under section 234E could not be made for the period before 1.06.2015. The levy of the fee was canceled based on this interpretation.

5. The ITAT upheld the orders of the CIT(A) based on previous decisions and confirmed the imposition of late fees u/s 234E in the present case. The appeals of the assessee were dismissed, and the levy of the fee was upheld.

This detailed analysis provides a comprehensive understanding of the judgment regarding the levy of fee u/s 234E of the Income Tax Act, 1961, as discussed in the appellate tribunal's decision.

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