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2023 (6) TMI 605 - AT - Income TaxLevying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - procedural error in filing prescribed TDS form on account of old age and human error - intimation processed u/s 200A - HELD THAT:- Assessee being senior citizen has deposited TDS amount immediately after sale consideration was received and there was no lapse on the part of the assessee while depositing the TDS amount to the Treasury of Government of India. Due to the circumstances, the assessee could not file form 27Q within the time frame, but the assessee’s intention is clear as the assessee filed the same in January 2021. Thus, merely on the ground that the assessee has not filed Form 27Q on 31.07.2019 and thus late filing cannot be the criteria for levying fees under Section 234E of the Act. Under the current circumstances, in the present case, it will be appropriate to delete the said levy of fee. Appeal of the assessee is thus allowed.
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