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2021 (12) TMI 451 - AT - Income TaxLevy of fee u/s 234E for belatedly filing the quarterly TDS returns - HELD THAT:- Returns on Form 24Q for Quarter 2 of fianancial year 2012-13 and Form 24Q and 26Q for Quarter 4 (financial year 2012-13), the date of filing of return was 15.01.2013, 30.06.2014 and 30.06.2014 respectively and the due date of processing the return as provided under proviso to section 200(A), i.e., one year from the end of the financial year in which the statement is filed, was 31.03.2014, 31.03.2016, and 31.03.2016. The date of passing of the order u/s 200(A) for the alleged three Quarters is 29.08.2016, 05.12.2016 and 04.12.2016. Since there is no dispute to the facts mentioned hereinabove, it is crystal clear that all these three orders passed on 29.08.2016, 05.12.2016 and 04.12.2016 are time barred by limitation. We therefore find merit in the submissions made by the Ld. Counsel for the assessee and hold that the levy of fee u/s 234E of the Act at ₹ 18,400/- 42,000/- and 6820/- challenged before us deserves to be deleted as the order passed u/s 200(A) levying such fees are time barred by limitation and deserves to be quashed. Thus the assessee’s appeal allowed. Levy of fee u/s 234E of the Act prior to 1st June, 2015 - Orders u/s 200A of the Act as processed on 27th March, 2015 - HELD THAT:- Only w.e.f. 1st June, 2015 that the Assessing Officer was enabled with the power to determine fee u/s 234E and levy the same in the return process u/s 200(A) of the Act. Since no such levy could be made in an order passed u/s 200(A) of the Act towards levy of fee u/s 234E of the Act prior to 1st June, 2015, we respectfully following the above stated decision held that no such fee could be levied in the case of assessee at ₹ 14,610/- and 62,600/- for the returns filed for from 26Q 4 to 24Q, for quarter 4 of financial year 2013-14, as the orders processed u/s 200(A) of the Act were passed prior to 1st June, 2015, i.e., 27.02.2015. Thus assessee succeeds and the fee levied u/s 234E stand deleted.
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