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2022 (11) TMI 29 - AT - Income TaxLate filing fee u/s 234E - late filing of TDS statement in Form No. 27Q - HELD THAT:- As in the case of ‘Shree Narayana Guru Smaraka Sangam Upper Primary School [2017 (1) TMI 1105 - KERALA HIGH COURT] it has been held that there is no element of quid pro quo for collecting late fee, and that by incorporating section 234E, late fee has become mandatory. There is no opposition to this view. However, there also cannot be any denial that where the lapse came about due to a mere technical error, like the one in the present case, i.e., inadvertent wrong filing of TDS Statement, i.e., in Form No. 26QB, rather than in the applicable Form No. 27Q, there is no case for levy of late filing fee u/s 234E. CIT(A) has not also taken into consideration the fact that had the intention of the assessee been otherwise, it would not have deposited the entire TDS amount. Mere technical breach cannot lead to the assessee being penalized. CIT(A) has further not considered the fact that actually, no loss has been caused to the Revenue. The case of ‘M/s G.B Builders Vs. ACIT’ [2022 (4) TMI 1313 - ITAT AHMEDABAD] is to the same effect. Therein also, it was held that a mere technical inadvertent error did not invite levy of late filing fee u/s 234E of the Act. The case of ‘Block Development Officer, Chaksu, Jaipur [2020 (6) TMI 565 - ITAT JAIPUR] on the other hand, is not of much aid to the Department. There, the assessee had not filed any TDS Statement at all and it was on the facts of that particular case, that the Tribunal has confirmed the levy of late filing fee u/s 234E of the Act. Appeal is allowed.
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