TMI Blog2019 (12) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... any levy of late fees u/s.234E. TDS statements filed after 01.06.2015 would attract the late filing fees as per Section 234E . In these instant cases before us, in some of the cases, TDS statements were filed prior to 01.06.2015 while in some other cases, they were filed after 01.06.2015. This is the position on merits. That however, CIT(Appeal)‟s in their respective orders has not dealt with the merits of these cases and has dismissed the appeals of the assessee on the ground that there is substantial delay in filing of these appeals and also for the reason that the reasonableness attributed to that delay could not be established by the assessee therein. We find that in the case of Anil Kumar Nehru Vs. ACIT [ 2019 (1) TMI 1075 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate conduct of the assessee neither through intention nor through action. The reasons for delay in filing the appeals late were beyond the control of the assessee and even the Ld. DR stated that he has no objection, if the delay is condoned. In view of the matter, we condone the delay and proceed to hear the appeals on merits. 4. In these set of appeals intimation had been issued by the Assessing Officer u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as the Act‟) wherein fees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard the rival contentions. We have also given considerable thought to the facts and circumstances involved in all these cases. It is observed on perusal of Section 200 sub section (3) r.w.s. 206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government account and after doing that he has to furnish the TDS statement before the Income Tax Authorities within the prescribed time limit. If there is late filing of those TDS statements then the Revenue Authorities may charge late filing fees u/s.234E of the Act. That however, this power the Legislature was provided to the Authorities by inserting Clause (c) to Section 200A(1) of the Act w.e.f. 01.06.2015. There are plethora of cases which d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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