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2021 (7) TMI 562 - Income Tax
Late filing fees u/s 234E - intimation u/s 200A - - TDS return for the 1st quarter for the financial year 2014-15 was filed on 25. 08.2015, which was due on 15. 07.2014 - TDS returns were filed after June, 2015, even intimation was issued after June, 2015 - diversified view - HELD THAT:- In the case of Gangamai College vs. ACIT, [2018 (11) TMI 697 - ITAT PUNE] has held that the AO had no jurisdiction to issue notices u/s 200A of the Act for computing and charging late filing fees u/s 234E of the Act for the period of tax deducted prior to first day of June, 2015, by following the judgment in the case of Fatheraj Singhvi vs. Union of India [2016 (9) TMI 964 - KARNATAKA HIGH COURT] wherein in has been held that even in the cases of belated returns where it is clearly related to the period prior to 01. 06. 2015.
Hon’ble Supreme Court in the case of CIT vs. Vegetable Product Ltd. [1973 (1) TMI 1 - SUPREME COURT] wherein the Hon’ble Court has held that in case of difference of opinion on an issue, the opinion which is in favour of assessee needs to be followed. Since, the issue involved in the present case is identical to the issue involved in the case of Gangamai College vs. ACIT (supra) and the Tribunal has decided the same in favour of the appellant/ assessee, we find merit in the contention of the Ld. counsel that the impugned order is contrary to decision of the Pune Bench of the Tribunal discussed above. Hence, respectfully following the decision of the Pune Bench of the Tribunal discussed above, we allow the appeal of the assessee and set aside impugned order passed by the Ld. CIT(A). Accordingly, we direct the AO to delete late fee imposed in this case. Appeal of the assessee is allowed.