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TMI Blog2025 (5) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... l Singh, Sr. DR ORDER PER BRAJESH KUMAR SINGH, AM, This appeal is against the order dated 28.03.2024 of the Addl./JCIT-1, Bangalore/First Appellate Authority (hereinafter referred to FAA) arising out of intimations u/s 200A of the Income Tax Act, 1961 (hereinafter referred to 'the Act') from CPC, TDS regarding levy of late fee u/s 234E of the Act as per the details mentioned on page no.2 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax, Appeals-1, Bengaluru relying on the decision Rajesh Kourani 83 taxmann.com 137 of Gujarat High Court dismiss the appeal. Grounds of appeal 1. There is no inherent power with learned assessing officer to process TDS returns u/s 200A to levy TDS late fees u/s 234E upto 31.05.2015. The amendment in section 201(1A) came w.e.f. 1.6.2015 and the returns submitted/processed prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the enabling provisions u/s 201(1A) no levy of late filing fees can be effected. 5. The intimation u/s 201(1A) raising a demand against the tax deductor can only be passed within one year from end of the financial year within which the related TDS statement is filed. 6. The learned Commissioner of Income Tax (Appeals), Dehradun in appeal no. 10241/CIT(A)/DDN/17-18 of ESKAY EDUCATIONAL TRUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(Ker.), (2022) 440 ITR 26 (Ker.) after considering both the decisions of Gujrat High Court and Bengaluru High Court decided the matter in fevour of the assessee and deleted the fees charged u/s 234E. This has rest at peace the decision of Gujrat High Court. The learned Joint Commissioner of Income Tax, Appeals-1, Bengaluru has therefore erred in following the decision of Gurjat High Court. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Olari Little Flower Kuries (P) Ltd. Vs Union of India (2022) 134 taxman.com 111(Ker.). Therefore, respectfully following the above decisions, the levy of late fee u/s 234E of the Act amounting to Rs. 2,05,950/- for AY 2014-15 which is prior to 01.06.2015 is not sustainable and the same is deleted. 4. In the result, the appeal of the assessee is allowed. Order pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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