Late filing fee under section 234E deleted where Covid-related disruption and non-functioning of the accountant's office caused a brief delay.

Late filing fee under section 234E was found unsustainable where the return was filed belatedly due to sufficient cause beyond the assessee's control. The delay was small and was attributed to Covid-19 disruption, including the non-functioning of the chartered accountant's office during the relevant period. As the tax had already been deposited with interest and the delay was accepted as not intentional, the fee was deleted.

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Issues: Whether the late filing fee levied under section 234E of the Income-tax Act, 1961 was sustainable when the return was filed belatedly due to circumstances beyond the assessee's control.

Analysis: The delay was found to be small and attributable to the disruption caused by the Covid-19 outbreak, including the non-functioning of the chartered accountant's office during the relevant period. The assessee had already deposited the tax amount along with interest, and the delay was accepted as not intentional but occasioned by sufficient cause beyond the assessee's control.

Conclusion: The levy of late filing fee under section 234E was deleted.

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