2025 (5) TMI 389

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.... For the Respondent : Shri Amarpal Singh, Sr. DR ORDER PER BRAJESH KUMAR SINGH, AM, This appeal is against the order dated 28.03.2024 of the Addl./JCIT-1, Bangalore/First Appellate Authority (hereinafter referred to FAA) arising out of intimations u/s 200A of the Income Tax Act, 1961 (hereinafter referred to 'the Act') from CPC, TDS regarding levy of late fee u/s 234E of the Act as per....

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....t the order passed, immediately filed appeal. 4. The learned Joint Commissioner of Income Tax, Appeals-1, Bengaluru relying on the decision Rajesh Kourani 83 taxmann.com 137 of Gujarat High Court dismiss the appeal. Grounds of appeal 1. There is no inherent power with learned assessing officer to process TDS returns u/s 200A to levy TDS late fees u/s 234E upto 31.05.2015....

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....e adjustment in respect of levy of fees u/s 234E is indeed beyond the scope of permissible adjustments contemplated u/s 201(1)A. 4. In the absence of the enabling provisions u/s 201(1A) no levy of late filing fees can be effected. 5. The intimation u/s 201(1A) raising a demand against the tax deductor can only be passed within one year from end of the financial year within which ....

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....assessee should be followed. 9. Without further prejudice to above, the Kerala High Court in the case of Olari Little Flower Kuries (P) Ltd. Vs Union of India(2022) 134 taxman.com 111(Ker.), (2022) 440 ITR 26 (Ker.) after considering both the decisions of Gujrat High Court and Bengaluru High Court decided the matter in fevour of the assessee and deleted the fees charged u/s 234E. This has....