Late filing fee under section 234E is not justified where timely TDS filing was later re-filed only because of a portal technical glitch.

Late filing fee under section 234E was stated to be inapplicable where the assessee had already filed the TDS statement within time and produced an undisputed acknowledgment of that filing. A later re-filing made only because the earlier statement was not reflected on the department's portal due to a technical glitch, and to facilitate issuance of TDS certificates, could not be treated as the relevant default. On that basis, the levy was deleted and the impugned demand was set aside.

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Issues: Whether late filing fee under section 234E was leviable where the assessee had filed the TDS statement within the due date, but a subsequent re-filing was made because the earlier filing was not reflected on the department's portal due to a technical glitch.

Analysis: The assessee produced acknowledgment of the statement filed within the prescribed time, and that fact was not disputed. The subsequent filing was treated as a re-filing occasioned by a technical problem on the portal and for facilitating issuance of TDS certificates. In these circumstances, the later filing could not be treated as the relevant default for levying late fee, and the demand raised under section 234E was not justified.

Conclusion: Late filing fee under section 234E was not leviable; the levy was deleted, in favour of the assessee.

Final Conclusion: The appeal succeeded and the impugned levy of late filing fee was set aside.

Ratio Decidendi: Where a return or TDS statement is duly filed within time and the later re-filing is only to overcome a portal-related technical failure, late fee for delay cannot be imposed on the basis of the re-filing.

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