2025 (6) TMI 1796

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....ssed by CPC for F.Y. 2012-13 (A.Y. 2013-14) 2. As the issues raised in these appears are common and relate to levy of late fee u/s. 234E of the Act for furnishing of TDS quarterly statements belatedly, these were heard together and are being disposed of with this common order for the sake of convenience and brevity. 3. At the outset, learned counsel for the assessee stated that the quarterly returns in question pertaining to F.Y. 2012-13 were filed and processed prior to 01/06/2015 i.e. prior to the amendment brought by Finance Act 2015 in sec.200A(1)(c) of the Act and since there was no mechanism for levy of late fee u/s. 234E of the Act in the returns processed u/s. 200A of the Act prior to 01/06/2015, the impugned late fee levied u/s. ....

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.... set of facts and circumstances, where the original order u/s. 200A of the Act was not appealed before the Ld.CIT(A) but after rejection of application u/s. 154 of the Act, the appeal was preferred before the Ld.CIT(A) and after dismissal of the said appeals, the assessee preferred appeals before this Tribunal raising similar issue of charging of late fee u/s. 234E of the Act in the case of Pancharatna Buildcon Pvt. Ltd (supra), this Tribunal after considering the judicial precedents, held in favour of the assessee observing as follows:- "9. We have heard the rival arguments made by both the parties and perused the material available on record. It is an admitted fact that because of late filing of the quarterly TDS return in Form-26Q, for....

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.....e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06- 2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015." 9.2. We find the learned Coordinate Bench of the Tribunal in the case of Dadasaheb Vittalrao Urhe, Pune vs. ITO, TDS, Pune ITA.No.1286 to ....

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....ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online 21609, 'Permanent Magnets Ltd. Vs CIT (2019)SCC Online 20844." 10. Since admittedly in the instant case, the Assessing Officer/CPCTDS has levied late fee u/sec.234E for the period prior to 01.06.2015, therefore, respectfully following the decisions of the Coordinate Benches of the Tribunal (supra) and in absence of any contrary material brought to our notice by the Learned DR, we set aside the order of the Ld. CIT(A) and direct the Assessing Officer- CPC to delete the late fee u/sec.234E and the consequential interest u/sec.220(2) of the Act. The grounds raised by the assessee in it's "lead" appeal ITA.No.2049/PUN/2024 are accordingly allowed. 11. In the result, ITA.No.2049/P....