2026 (4) TMI 891

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....t the charging of late fee u/s.234E for the quarters arising in Assessment Years 2013-14, 2014-15, 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 years 2013-14, 2014-15, 2015-16 and 2016-17 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 a....

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....o the reasons giving rise to the delay and on perusal of the same, we find that 'reasonable cause' prevented the assessee from filing the appeals before ld.CIT(A) within the prescribed time limit. Considering the issue involved and in the larger interest of justice and placing reliance on the judgments of Hon'ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case 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 bunch of appeals. 7. We find that in the instant batch of appeals TDS returns filed by the assessee for various quarters for A.Yrs. 2013-14, 2014-15 and 20....

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....014-15 11330 15-05-2016 31-05-2016 6 2015-16 Q2-24Q-F Y2014-15 112400 15-05-2016 31-05-2016 7 2015-16 Q3-24Q-F Y2014-15 94000 15-05-2016 31-05-2016 8 2015-16 Q4-24Q-F Y2014-15 73200 15-05-2016 31-05-2016 12. We note that amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature and the Revenue authorities are empowered to charge fee u/s.234E of the Act only after 01.06.2015 and not prior to that date by virtue of various judicial precedents. 13. In the instant appeals, we notice that the processing of the TDS returns by CPC have been carried out after 01.06.2015. Now in this given situation befo....

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....entralized Processing Centre (In short "CPC") order is after 01.06.2015. We observe that recently Coordinate Bench of Jaipur in the case of Shri Uttam Chand Gangwal Vs ACIT in ITA No. 764/JP/2017 dated 23/01/2019 adjudicated the similar issue of levy of fee u/s 234E of the Act in the case where TDS return and the CPC order was passed after 01.06.2015. Following decision was rendered by the Coordinate Bench: "In the instant case, the assessee filed its TDS return in Form No. 26Q for the quarter ended 31st March, 2015 on 22nd July, 2015 and the same was processed and an intimation dated 30 July, 2015 was issued by the AO u/s 200A of the Act. Thus, both the filing of the return of income by the assessee and processing thereof has happ....

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.... fees as the assumption of jurisdiction to levy such fees have been held by the Courts to be prospective in nature. However, where the delay continues beyond 1.06.2015. the AO is well within his jurisdiction to levy fees under section 234E for the period starting 1.06.2015 to the date of actual filing of the TDS return. In light of the same, in the instant case, the levy of fees under section 234E is upheld for the period 1.06.2015 to the date of actual filing of the TDS return which is 22.07.2015 and the balance fee so levied is hereby deleted. In the result, the ground of appeal is partly allowed." 9. From perusal of the above decision we find that the issue before us is similar to the issue adjudicated by the Coordinate Bench an....

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....is directed to be deleted and the remaining fee levied for the default committed from 01.06.2015 onwards needs to be sustained. Accordingly, the grounds of appeal raised by the assessee in the instant batch of appeals are partly allowed for statistical purposes." 8. Now examining the facts of the instant appeals in light of the above decision, the assessee has furnished a short summary depicting the detail of date of order u/s.200A of the Act and the same is reproduced below : 9. Applying the ratio laid down by this Tribunal in the case Central Ordnance Depot Vs. ITO (TDS) (supra) on the facts of the instant case, we not that fee u/s.234E of the Act levied in the returns processed prior to 01.06.2015 deserves to be deleted and for tho....