2025 (12) TMI 1512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssue is very minor and is already adjudicated upon in various other cases we dispose of these appeals on hearing the Ld. DR. 3. The assessee has raised the following common grounds of appeal in both these appeals :- 1. Ground 1. That in the fact and circumstance of the case the Ld. CIT(A) is not justified in dismissing the appeal under section 154 without appreciating the fact that late fee under section 234E was not applicable before 01/06/2015 where as the fact of the matter is that the return for the period under consideration was filled much prior to insertion of section 234E and the late fee imposed was liable to be quashed and set-aside. That the late fee was not applicable in the case of the assessee. 2. Ground 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... That the said return was processed and demand for Rs 11200/- was created against the assessee on account of late filling of TDS return under section 234E and a further sum of Rs 840 under section 201(1A) and interest of Rs 1200/- under section 220(2) was created against the assessee under the Income Tax Act 1961 wad charged. That thereafter the assessee filed online rectification under section 154 of the Income Tax Act 1961 and the said demand was not rectified and demand of Rs 11200/- Rs 840 and Rs 1200 was sustained against the assessee. That the assessee being aggrieved by the passing of the said order under section 154 r.w.s 200A of the Income Tax Act 1961 assessee filed an appeal before the CIT(A) and also filed detailed submissions.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT(A) is not justified in upholding interest of Rs 1200 under section 220(2). The order of the Ld. CIT(A) is bad in law and facts. 5. That the orders of the Ld. CIT(A) is bad in law and facts and not sustainable in the eyes of law." 5. Heard Ld. DR and also perused the submissions of the assessee placed on record. We observe that the issue in appeal as to whether fee u/s. 234E can be levied prior to 01.06.2015 was the subject matter of adjudication before various courts and the Delhi Tribunal. In recent decision the Delhi Bench of ITAT in ITA No.1596 to 1598/Del/2023 for the A.Y.2013-14, 2015-16 and 2015-16 vide order dated 13.03.2024 following the coordinate Bench decision held that prior to 01.06.2015 no fee u/s. 234E is char....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned counsel for the respondent advanced his arguments on the aspect of the imposition of late fee by applying section 200A(1) (c) of the Act retrospectively. This Court is not in agreement with the said submissions of the respondent. Since, there was no provision for imposing the late fee under section 234E of the Act while filing and processing the TDS returns under section 200A of the Act, clause (c) to sub-section (1) to section 200A was introduced with effect from 1-7-2012. Therefore, the aforesaid submission made by the learned counsel for the respondent is rejected by this Court. 17. In view of the above, it is made clear that the respondent had had imposed the late fee only under section 234E of the Act for the assessment y....