2025 (6) TMI 322

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....volved in all these appeals, these appeals were heard together and are being disposed of by this single consolidated order for the sake of convenience and brevity. 2. Briefly stated facts of the case are that, the appellant company is a one person company and engaged in the business of providing corporate advisory and consultancy services. The appellant company has deducted TDS of various payments and has filed quarterly TDS returns in Form-26Q for 1st, 2nd and 3rd quarters on 29.04.2023. The Assessing Officer-CPC [TDS] processed quarterly returns filed in Form-26Q for 1st and 2nd quarters on 02.05.2023 and for 3rd quarter on 03.05.2023 and also levied late filing fee u/sec.234E of the Income Tax Act, 1961 [in short "the Act"] for delay in....

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....6Q for last quarter of the financial year 2022-2023 i.e., 31.05.2023, which is evident from the date of filing of the quarterly returns of all three quarters on 29.04.2023. Further, there is a reasonable cause for the appellant company in not filing the respective quarterly returns on or before the due date and the same has been explained to the learned CIT(A) by filing relevant medical records. Although, the assessee explained the reasons, but, the learned CIT(A) rejected the explanation furnished by the appellant company and upheld the late filing fee charged by the Assessing Officer. Therefore, he submitted that, late filing fee charged by the Assessing Officer and upheld by the learned CIT(A) should be deleted. 5. Dr. Sachin Kumar, Sr.....

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....urns were filed on or before the due date for filing of 4th quarterly return in Form- 26Q i.e., before 31.05.2023. It was the argument of the Counsel for the Assessee that, appellant company could not file quarterly returns on or before the due date due to ill health of the Director of the appellant company, for which, the appellant company has filed relevant medical records and as per the said medical records, the Director of the appellant company has undergone surgery for spinal-card treatment. After going through the relevant records furnished by the appellant company and also considering the fact that, all three quarters returns in Form-26Q has been filed on or before the due date for filing 4th quarter return for the relevant financial....