2022 (5) TMI 245

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....on 200A OF IT ACT 1961 Levying late filing Fee of Rs 32700/- U/s 234 by ACIT, CPC(TDS) Ghaziabad(TDS return Relates to 24Q 3rd Qtr.) 2. As per provision of Sec. 234 E late fee cannot be recovered for TDS statements which were due for F.Y 2011-12 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. Provision of Sec. 234 E has been made applicant with effect from 1st July 2012. It states that "Amount of late fee shall be paid before delivering a TDS statement". It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this. The authorized TIN-NSDL centre which accepted the TDS statements also acc....

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....posing late fee without appreciating the facts & circumstances of the case and hence the same should be deleted. 6. That the order is bad in law. 7. The appellant carves leave to add, amend, alter, vary and or withdraw any or all the above grounds of appeal with the prior permission of the chair." 3. Brief facts of the case are that the assessee filed his TDS return 24Q for the Quarter Third of F.Y. 2015-16. The assessee received intimation u/s 200A of the IT Act from ld. DCIT-CPC TDS, amounting of Rs. 32,700/- on A/c of late filing fees under section 234E. 4. The AO assessed that a sum of Rs. 32,700/- (including interest) has been determined to be payable by the assessee in respect of statement filed by him. The sum has been deter....

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....ssessee preferred an appeal before the ld. CIT(A) and the findings are reproduced as under:- "3.1 I have gone through the order, statement of facts and grounds of appeal carefully. It is seen from the intimation issued u/s 200A that the TDS statement for the 3rd quarter of the F.Y. 2015-16 was processed on 29.07.2016. With effect from 01.06.2015, adjustment in respect of the fee paid u/s 234E can be made under Clause (c) of Sub-section 1 of Section 200A. As per TDS return of the appellant has been processed on 29.07.2016, therefore, I am of the considered view that adjustment made under section 200(A)(1)(c) in respect of the fee levied u/s 234E is valid and in accordance with the provisions of law. Hence, this ground of appeal is dismisse....