Govind Steels Vs ACIT (ITAT Pune)
ITAT Pune Deletes Section 234E Late Fee for Pre-1 June 2015 TDS Return Processing
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal for AY 2015-16, holding that late fee under section 234E could not be levied through intimation under section 200A for TDS returns processed prior to 01.06.2015.
In this case, the assessee’s TDS return for Q1 of FY 2014-15 was processed by the CPC on 30.03.2015, and a late fee of ₹17,400 under section 234E was levied. The Tribunal noted that although the assessee was unrepresented, the issue was squarely covered by settled judicial precedents.
Relying on multiple coordinate bench decisions and High Court rulings, the ITAT reiterated that prior to the amendment to section 200A w.e.f. 01.06.2015, the CPC lacked jurisdiction to levy fee under section 234E while processing TDS statements. The amendment was held to be prospective, empowering levy of late fees only for defaults occurring after 01.06.2015.
Accordingly, the ITAT deleted the late fee levied under section 234E and allowed the appeal
FULL TEXT OF THE ORDER OF ITAT PUNE
The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 27.01.2025 framed by Addl/JCIT(A)-3, Bengaluru arising out of Intimation Order dated 30.03.2025 passed u/s.200A/206CB of the Income Tax Act, 1961.
