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2019 (5) TMI 891 - HC - Income TaxCompounding of offence u/s 276-B - approval for compounding u/s 279(2) with a direction for payment of compounding charges - guidelines issued by CBDT (F.No.285/35/2013 IT) dated 23/12/2014 - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - failure to pay the TDS/TCS - HELD THAT:- The petitioner did submitted an application for compounding fees for the Financial Year 2013-14 and 2014-15 on 19/07/2017 in the office of Dy CIT (TDS), Indore instead of submitting it before the CCIT/DGIT and it was a mandatory requirement to submit an application before the CCIT (Pr. CCIT, Bhopal) keeping in view the instructions dated 02/11/2018 and also as per the Income Tax Act, 1961. Later on again an application was filed for Financial Year 2013-14 and 2014-15 on 15/01/2018, which was received in the office of Pr. CIT on 17/01/2018. Not only this, the petitioner also submitted an application for compounding in respect of Financial Year 2015-16 on 16/10/2017 and thereafter, he submitted an application for compounding offence in respect of Financial Year 2013-14 and 2014-15 on 15/01/2018, which was received on 17/01/2018. Hence, the Pr. CCIT was justified in levying compounding fee for the aforesaid financial years treating the same as second occasion. Order passed by Pr. CCIT is in consonance with the guidelines issued by the Central Board of Direct Taxes. The guidelines issued by the CBDT for the purposes of compounding fee have not been struck down in any of the judgment. It is purely a question of fact i.e. whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application. Pr. CCIT was justified in treating the application as second applications / occasions and therefore, this Court does not find any reason to interfere with the order passed by the Pr. CCIT. The writ petition is accordingly dismissed.
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