2022 (6) TMI 334

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..... re is a delay of 47 days in filing these appeals. The assessee has filed a petition for condonation of delay accompanied by an affidavit of the Chairman of the assesseetrust, wherein the reasons are given for belated filing of these appeals. On perusal of the reasons stated in the affidavit, we are of the view that there is sufficient cause for the belated filing of the appeals and no latches can be attributed to the assessee-trust. Therefore, we condone the delay of 47 days and proceed to dispose of these appeals on merits. 3. The solitary issue that is raised in all the appeals is whether the CIT(A) has erred in confirming the Assessing Officer's orders passed u/s 200A of the I.T.Act, wherein he had levied late fees u/s 234E of the I.T.A .....

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..... Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in 440 ITR 26 (Ker.) (iii) The order of the Cochin Bench of the Tribunal in the case of The Head Mistress, A.V.High School, Ponnani v. The ACIT [ITA Nos.236-242/Coch/2017 dated 05 July 2018] (iv) The order of Cochin Bench of the Tribunal in the case of Little Servants of Divine Providence, Pathanamthitta v. The ITO (TDS), Alappuzha [ITA No.258/Coch/2016 dated 09 September 2016] 7. The learned Departmental Representative relied on the order of the CIT(A). 8. We have heard rival submissions and perused the material on record. The assessee has filed belatedly TDS returns for certain quarters. The relevant financial year, the date of order u/s .....

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..... by the Hon'ble jurisdictional High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India (supra), the levy of late fee for the various quarters for financial years 2013-2014 and 2014-2015 cannot be sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 8.2 Before concluding, it is to be mentioned that the CIT(A) had relied on the judgment of the Hon'ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others (supra). The judgment of the Hon'ble High Court was primarily concerned with the constitutional validity of section 234E of the I.T.Act. The Hon'ble Kerala Court was not adjudicating the issue whether the amendment to section 20 .....

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