2024 (12) TMI 630

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....for the second quarter of the Financial Year 2022-23. 2. In the above intimation, late filing fee u/s 234E of the Act amounting to Rs. 16,150/- was levied by reckoning the date of filing of regular statement for quarter-2 in respect of TDS/TCS, Form No.26Q, on 25.07.2022 for which the due date was 31.10.2021 Against the said order, the assessee filed an appeal before the Ld. CIT(A), who dismissed the appeal by observing as under:- "I have considered the submission of the appellant, perused the material placed on record and carefully gone through the order of the Assessing Officer. The contentions raised by the appellant have been carefully examined with reference the factual matrix of the case as also the relevant provisions of ....

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....21 which is before the due date i.e 31.10.2021. 5. The assessee received the Acknowledgment vide acknowledgement number 716229580221021 of the TDS return filed via e-mail dt. 22.10.2021. The copy of the same is enclosed on page 17 for your reference. However, the status of filed TDS Return was not being reflected on the Traces portal. 6. The assessee made various representation for the same before the department on various dates through application for the correction of the said error vide emails dt. 14.06.2022, 30.06.2022 & 19.07.2022, copy of the same is enclosed on page 18 to 20 for reference of this Hon. Court. 7. The assessee succumbed to the pressure of the clients for the issuance of TDS certificate for the....

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.... filing of the said return by the assessee on 26.07.2022 was due to technical glitch on the portal of the Department and to facilitate its clients for issuance of TDS Certificate for filing their return of income. Therefore, this cannot be a ground for ignoring the return filed on 22.10.2021 and levy late filing fee of Rs. 16,150/- in respect of the return filed on 26.07.2022. Therefore, considering the entire facts in perspective, the late filing fee of Rs. 16,150/- is not justified and the same is deleted. Grounds of appeal filed by the assessee are allowed. 7. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 16th October, 2024. ============= Document 1BINDIA-Finance From: Sent:....