TaxTMI 
TaxTMI 
2026 (2) TMI 1188
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..... 234E for the quarters arising in Assessment Year 2015-16. 2. Identical grounds have been raised by assessee in all these appeals. We therefore proceed to dispose of these appeals by this consolidated order for the sake of convenience. 3. Brief facts common to these appeals are that TDS returns for the assessment year 2015-16 corresponding to respective quarters captioned above were filed belatedly. The same were processed by Central Processing Cell (in short "CPC") u/s. 200A levying fee u/s. 234E of the Act. The assessee filed rectification applications u/s. 154 of the Act for removal of late fee u/s. 234E but failed to succeed. Aggrieved assessee preferred appeal(s) before Ld. CIT(A)/NFAC but failed to get any relief. Now the asses....
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....g the appeals before ld.CIT(A). Contents of said affidavit reads as follows : "2. The Company was in receipt of intimation u/s 200A / 154 from TDS-CPC for various years such as for the FY 2012-13, FY 2013-14, FY 2014-15 and FY 2015-16 on the common issue of levy u/s 234E. 3. Earlier the appeal was filed, before the Honorable Commissioner of Income Tax (Appeals) -10, Pune against the TDS intimation for all the four quarters of the F.Y. 2014-15. At the same time, appeal was filed before the CIT A for other years i.e. FY 2012 13, 13 14 and 15 16 on the same issue of levy u/s 234E. 4. The CIT A-10, Pune passed a combined order for the FY 2014 15 vide appellate order dated 30th July 2019. On face of the said appellate ....
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.... 26th April 2024. The reason was that company did not file the said appeals (6) appeals) before the CIT A and the same were directly filed before the ITAT. Therefore, it was discussed during appellate proceedings before the tribunal to withdraw the said appeals so that the company would get remedy of filing CIT A at its end and the same can be filed before the appropriate forum. 9. The said mistake happened because we were under impression that the CIT A's order passed in July 2019 covered the whole FY 2014-15 and not only 4th quarter. This fact was pointed out / noticed during the ITAT hearing in April 2024. 10. Thereafter we filed appeal before the CIT A, NFAC for the said year, covering six appeals, which were belat....
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....of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) we condone the delay before ld.CIT(A) in the instant batch of appeals and proceed on merits of the case. 8. We find that in the instant batch of appeals TDS returns filed by the assessee for various quarters for A.Y. 2015-16 have been processed by the CPC and fee u/s. 234E of the Act has been levied for the delay in filing of the TDS returns. It has been pleaded that the CPC had no jurisdiction to levy fee u/s. 234E of the Act in the processing of TDS returns u/s. 200A of the Act upto the amendment which has come into effect from 01.06.2015 and therefore fee levied u/s. 234E of the Act in the processing u/s. 200A of the Act prior to 01.06.2015 deserves t....
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....e in nature thereby empowering the Revenue authorities to charge fee u/s. 234E of the Act only after 01.06.2015. In that view of the matter, Revenue authorities are empowered to impose such late fee u/s. 234E 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 fee u/s. 234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasahe....
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.... nature and Revenue authorities are empowered to levy penalty u/s. 234E. However, penalty u/s. 234E has to be computed from 01.06.2015 till the processing of the return for which necessary calculation to be made at the end of the concerned Revenue authority. The details of appeals whose returns have been processed after 01.06.2015 are given below : Sl. No. ITA No(s). Asst. Year Quarter Form Order date 1 ITA Nos.2304/PUN/2024 2015-16 Q1 26Q 27.10.2015 2 ITA No.2305/PUN/2024 2015-16 Q4 26Q 28.10.2015 3 ITA No.2306/PUN/2024 2015-16 Q3 26Q 24.10.2015 4 ITA No.2307/PUU/2024 2015-16 Q2 26Q 24.10.2015 5 ITA No.2308/PUN/2024 2016-17 Q1 26Q 25....