Tribunal Removes Late Fee for Delayed E-TDS Returns Filing, Citing Pre-2015 Jurisdictional Precedent.

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 delayed filing of E-TDS returns for the assessment year 2013-14. This decision was based on the jurisdictional High Court's precedent that such fees were not warranted for periods prior to 01.06.2015.

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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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