2023 (8) TMI 1675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal Faceless Appeal Centre (NFAC), Delhi dated 14.10.2022 which in turn arises from the intimation received from the Deputy Commissioner of Income Tax, Central Processing Cell-TDS, Ghaziabad u/s.200A of the Income Tax Act, 1961 (for short 'the Act') dated 29.06.2016. 2. Briefly stated, the assessee had delayed the filing of its statements of tax deduction at source for the first, second and fourth quarters for A.Y.2014-15. Resultantly, the DCIT, Central Processing Cell-TDS levied late filing fees of Rs.23,000/- Rs.24,800/- and Rs.15,800/-, respectively for the aforementioned quarters u/s.234E of the Act. 3. Aggrieved the assessee assailed the imposition of late filing fees u/s.234E of the Act before the CIT(Appeals). The CIT(Appeals) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he lower authorities and the written submissions filed by the assessee as well as the judicial pronouncements relied upon by the latter. 6. At the very outset, we may herein observe that the CIT(Appeals), NFAC had while dismissing of the appeals filed by the assessee on the ground that it had filed duplicate appeals, had grossly misconceived the correct factual position. Our aforesaid view can safely be gathered by referring to the written submissions of the assessee which are culled out as under (relevant extract):- "5. The appellant was required to file quarterly return of TDS in respect of TDS made out of payments of Salaries to employees and from payment other than salary and therefore, the appellant was required to submit 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the intimation under Sec. 200A late filing fee of Rs.23,000/- Rs.24,800/- and Rs.15,800/- was levied for the aforesaid quarters under Sec. 234E on the assessee. We find that the Hon'ble High Court of Karnataka in the case of Fatehraj Singhavi Vs. Union of India (2016) 289 CTR 602 (Kar) had concluded that the notice under Sec.200A computing the fee under Sec. 234E, to the extent the same was levied in respect of the period of tax deduction prior to 01.06.2015 was liable to be "set aside‟. The aforesaid judgment of the Hon'ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs. DCIT, (2018) 176 DTR 83 (Chd), wherein it was observed as under: "In t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsidered view that the ACIT-TDS, CPC Ghaziabad in the case before us had erred in levying fees under Sec.234E in respect of tax deducted at source for the four quarters prior to 01.06.2015 in respect of the captioned years viz. A.Y. 2013-14, 2014-15 and A.Y.2015-16. We thus not being persuaded to subscribe to the view taken by the CIT(A) who had upheld the levy of fees by the A.O, thus set aside his order and vacate the demand raised by the A.O under Sec.234E in the hands of the assessee for all the four quarters for the year under consideration." As in the present cases before us, the fees under Sec.234E has been levied in respect of the delay on the part of the assessee for filing its TDS return in "Form 24Q" for the first quarter, se....