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of <h1>Tribunal Removes Late Fee for Delayed E-TDS Returns Filing, Citing Pre-2015 Jurisdictional Precedent.</h1> The Tribunal allowed the appeal, ruling in favor of the appellant by deleting the late fee levied under section 234E of the Income Tax Act, 1961, for the ... Levy of late fee u/s 234E for the delay in filing E-TDS return - contention of the assessee before the CIT (A) was that no late fee could be levied on the belated filing of the E-TDS return for the period prior to 01.06.2015, since the amendment to section 200A of the Act was made w.e.f. 01.06.2015 - HELD THAT:- With due respect to the judgement of Conceria International Ltd. Cited [2023 (12) TMI 281 - MADRAS HIGH COURT] the issue has been considered by the jurisdictional High Court in the judgement reported in Fatehraj Singhvi Vs. UOI [2016 (9) TMI 964 - KARNATAKA HIGH COURT], which was followed in the judgement reported [2022 (3) TMI 303 - KARNATAKA HIGH COURT], wherein the jurisdictional High Court has held that the levy of late fee for the belated filing of the e-TDS return for the assessment year prior to 01.06.2015 is not warranted. When there is a judgement of the jurisdictional High Court, we have to follow the same and therefore, we hold that the levy of late fee could not be imposed for the disputed assessment year 2013-14 as held by the Hon’ble Karnataka High Court in the case of Fatehraj Singhvi Vs. UOI cited (supra). Accordingly, we delete the late fee levied under section 234E of the Act and allow the appeal of the assessee. Issues involved: Appeal against levy of late fee u/s 234E of the Income Tax Act, 1961 for delayed filing of E-TDS return for assessment year 2013-14.Summary:The appeal was filed against the orders of the CIT(A)/JCIT(A)-2, Hyderabad, under section 250 of the Income Tax Act, 1961, disputing the levy of late fee u/s 234E for the delayed filing of E-TDS return for the assessment year 2013-14.The appellant contended that no late fee could be levied for the period prior to 01.06.2015, citing an amendment to section 200A of the Act. The First Appellate Authority (FAA) dismissed the appeal, relying on a judgment of the Hon'ble Madras High Court. The appellant then approached the Tribunal, arguing that the late fee should not be imposed for the period before 01.06.2015.After hearing the case, the Tribunal noted that the jurisdictional High Court had held in previous judgments that the levy of late fee for the belated filing of the E-TDS return for assessment years prior to 01.06.2015 was not warranted. Following the precedent set by the jurisdictional High Court, the Tribunal ruled in favor of the appellant, deleting the late fee levied under section 234E and allowing the appeal.In conclusion, the appeal of the assessee was allowed by the Tribunal, based on the judgment of the jurisdictional High Court regarding the levy of late fee for belated E-TDS returns for assessment years prior to 01.06.2015.
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