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2020 (1) TMI 1192 - AT - Income TaxFees levied u/s 234E - Assessment u/s 200A - defaults of non-filing of TDS statements - HELD THAT:- On perusal of the said statements, the date of quarters involved and the actual date of filing of the statements, we find that the financial years involved are F.Y. 2012-13, 2013-14 and 2014-15. We also noticed that the actual date of filing of TDS statements belatedly predominantly happened before 01.06.2015 only. We find in some cases i.e. (i) Vishwas Power Engineering Services Pvt. Ltd.; (ii) Audarya Construction Pvt. Ltd.; (iii) Nagar Parishad Pauni; (iv) Uttam Sngh Rauthan; (v) Champak Mines and Minerals; and, (vi) Maharashtra Panchayat Samiti Bhandara, the TDS statements were furnished belatedly i.e. after 01.06.2015. In any case, the defaults in all these quarters of 111 cases by the assessees occurred in the period before 01.06.2015. Therefore, in view of the precedents, the late filing fees charged by the AO is unsustainable in law for want of jurisdiction. We direct the AO to examine closely the facts, dates of defaults, claims of the assessee etc once again and ensure that the above law is correctly applied to the facts of the present set of 111 cases. In case, the default pertains to the period later to 01.06.2015, the provisions for late filing fees u/s 234E r.w.s. 200A of the Act attract. With these directions, all these 111 appeals are allowed protanto. - Decided in favour of assessee.
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