2026 (9) TMI 1805

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....AC) erred in law and on facts in confirming levy of late fees u/s. 234E of the ITA for delay in filing TDS Statement. The Ld. CIT (A), National Faceless Appeal Centre (NFAC) ought to have appreciated that prior to 01-06-2015 the levy of fees u/s. 234E is not permissible u/s. 200A of the ITA. 2. The Ld. CIT(A), National Faceless Appeal Centre (NFAC) erred in law and on facts in not following the judgement in the case of Nisar Mehboob Alam Khan (ITA 1201 to 1206/PUN/2019 dt. 31- 5-2022) & Junagade Health Care P Ltd (ITA 1018 to 1028/PUN/2018 dt. 25-10-2018) of the Pune Tribunal i.e. the jurisdictional tribunal. 3. Appellant craves leave to add, alter, clarify, explain, modify, delete any of the grounds of appeal, and to seek....

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....that Ld. AR furnished a written submission and placed reliance on various decisions passed by Hon'ble Courts and coordinate benches of this Tribunal including the case of Shri Uttam Chand Gangwal vs. ACIT, CPC, TDS passed in ITA No.764/JP/2017 order dated 23.01.2019 wherein the Tribunal partly allowed the appeal by observing as under :- "8. 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 happened much after 1.6.2015 i.e, the date of assumption of jurisdiction ....

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....lay 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. In the result, appeal of the assessee is partly allowed." 7. Respectfully following the above decision of the Tribunal (supra), we are of the considered opinion that the amendment to clause (c) of section 200A of the IT Act which provides for levy of late fee in accor....