2022 (7) TMI 1494

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....pect of the appeal filed against the order of Assistant Commissioner of Income, Centralised Processing Cell-TDS for the Q2 of the financial year 2017-18, is opposed to law, facts and circumstances of your appellant's case. 2. The Commissioner of Income Tax(Appeals),erred in concluding that, in lieu of the judgments of Karnataka High Court in Fatheraj Singhvivs Union of India(2016) reported in 289 CTR 602 & Kerala High Court in WP( C ) No;30229 of 2013 ( c ) of Sree Narayana Guru Smaraka Sangam vs Union of India, levy of late fee u/s 234E is in order. It is not the case of the appellant about the applicability of the provisions during the relevant period. The appellant had filed returns in time and subsequently got it revised to....

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....return was filed in Form 24Q2 on 20.10.2017. Later on the mistake was rectified through filing of revised quarterly TDS return and filed the return in Form 26Q which was within the due date. Therefore the levy of fee under Section 234E of the Act does not arise. Since the assessee is following cash system of accounting, interest is also not leviable. In addition to the arguments the learned A.R. submitted a written submission which reads as under: - "The appellant, a military canteen under the Indian Army, had filed E- TDS return for the quarter-2 of the financial year 2017-'18 on 20.10.'17.A copy of the provisional receipt in evidence of the filing is attached herewith. In the said E- TDS return filed on 20.10.'17,by i....

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....ther hand, the learned D.R. relied on the orders of the lower authorities and she submitted that the assessee should have filed the return in proper form and furnishing written statement under the wrong section is not legal compliance and treated it as non-submission. The learned CIT(A) is rightly decided the issue against the assessee after relying of judgement of the jurisdictional High Court. 5. After hearing both the sides and perusing the entire material on record we observe that the assessee filed quarterly TDS return in Form Q24 which has been processed By the CPC on 30.06.2018 and raised demand towards interest of late payment of Rs.567/- and late filing fee under Section 234E of Rs.47,000/-. During the course of hearing the lear....