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2020 (1) TMI 1214 - AT - Income TaxLate filing fees payable u/s 234E - Late filing of TDS returns / statement - Intimation had been issued by the AO u/s 200A - HELD THAT:- It is settled issue that amendment brought in by the Finance Act, 2015 w.e.f. 01.06.2015 to section 200A r.w.s. 234E of the Act is prospective and consequently, for all the defaults committed by the assessee for the quarters prior to 01.06.2015, in respect of the TDS statements are filed belatedly either before 01.06.2015 or 01.06.2015, the AO has no jurisdiction to charge late filing fee at the time of processing of the TDS statements. 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. As noticed that the actual date of filing of TDS statements belatedly predominantly happened before 01.06.2015 only. In some cases 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 Assessing Officer 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.
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