TMI Blog2022 (8) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... late fees provided u/s.234E can be levied and thus, late fees levied for delay in filing Form 26Q for the 3rd quarter alone is sustained. As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before 01.06.2015 and thus, the Assessing Officer cannot levy late fees u/s.234E of the Act and thus, late fees filed for the AY 2014-15 except Form 26Q for 3rd quarter, is deleted. As regards, quarterly return filed for the AY 2015-16, the assessee has filed all returns on or after 01.06.2015 and the CPC(TDS) had also processed the returns filed by the assessee on or after 01.06.2015 and thus, the Assessing Officer can levy late fees u/s.234E of the Act and thus, late fees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the other hand, fairly agreed that delay may be condoned in the interest of justice. 5. Having heard both sides and considered reasons given by the learned AR, we find that the Hon ble Supreme Court in suo motu Writ Petition No.3 of 2020, has extended limitation applicable to all proceedings in respect of courts and tribunals across the country on account of spread of Covid-19 infections w.e.f. 15.03.2020, till further orders and said general exemption has been extended from time to time. We further noted that delay noticed by the Registry pertains to the period of general exemption provided by the Hon'ble Supreme Court extending limitation period applicable for all proceedings before Courts and Tribunals and thus, considering f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed TDS Quarterly returns in Form 24Q beyond due date specified under the Act. The Assessing Officer has assessed TDS quarterly returns filed by the assessee under section 200A and levied late filing fee under section 234E of the Income Tax Act, 1961 [ Act in short] for the delay in filing the said statements for all the assessment year. The assessee has challenged the levy of late filing fee under section 234E of the Act before the learned CIT(A). Therefore, the CIT(A), after considering the relevant materials on record dismissed these appeals by affirming order of the Assessing Officer towards imposing late fee levied u/s.234E of the Act. 9. We have heard both the parties, perused material available on record and gone through o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of India [2016] 289 CTR 602 (Karnataka) had considered the issue and after analyzing the provisions of section 234E of the Act and section 200A of the Act and held that in the absence of enabling provision in section 200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act, while processing the quarterly TDS return filed for the period of the respective assessment years prior to 01.06.2015. A similar view has been expressed by the Hon ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India [2022] 134 taxmann.com 111 (Kerala) after considering the decision of Hon ble Karnataka High Court in the case of Father ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before 01.06.2015 and thus, the Assessing Officer cannot levy late fees u/s.234E of the Act and thus, late fees filed for the AY 2014-15 except Form 26Q for 3rd quarter, is deleted. As regards, quarterly return filed for the AY 2015-16, the assessee has filed all returns on or after 01.06.2015 and the CPC(TDS) had also processed the returns filed by the assessee on or after 01.06.2015 and thus, the Assessing Officer can levy late fees u/s.234E of the Act and thus, late fees levied by the Assessing Officer u/s.234E of the Act, for the AY 2015-16, is confirmed. 11. In the result, the appeals filed by the assessee for the AY 2013-14 is allowed, for the AY 2014-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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