Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1213 - ITAT AMRITSARLate fee charged u/s 234E - time limit defined under rule 31A read with section 200(3) - Delay filling quarterly TDS statements - HELD THAT:- After hearing the Ld. DR, perusal of records and the impugned order, it is noted that by Board's Notification in 35/2020 dated 24-06-2020, the time limit for filing of 4th quarter TDS statements was extended only upto 31-07-2020 in view of COVID situation. Admittedly, it is not disputed that the CPC(TDS) had levied this fees for the delay beyond 31-07- 2020 only. CIT(A) has been justified in not accepting the argument that she was not a person responsible for deduction of tax. As per the provisions of sec 200(3), any person deducting tax in accordance with provisions of Chapter-XVII, shall after paying the tax deducted to the credit of the Central Government, required to submit the TDS statement within prescribed time. Thus, the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. Assessee’s appeal is dismissed.
|