Vandana Abhay Tated Vs ITO (ITAT Pune)
In this batch of 10 appeals, the issue was levy of late filing fees u/s 234E on delayed TDS returns for AYs 2013-14 to 2015-16. The CPC had imposed such fees while processing returns u/s 200A, which was upheld by CIT(A).
The ITAT reiterated that although Section 234E existed, the machinery provision under Section 200A to levy such fees was introduced only w.e.f. 01.06.2015. Hence, for returns processed prior to this date (as evidenced in the table on page 4 showing processing dates before 01.06.2015), no such fee could be legally imposed.
Relying on consistent Tribunal rulings and High Court decisions (Karnataka HC, Kerala HC), the Tribunal held that levy of 234E fee is prospective and invalid for earlier periods.
Accordingly, all appeals were allowed, and the entire late fee levied u/s 234E was deleted.
FULL TEXT OF THE ORDER OF ITAT PUNE
This batch of 10 appeals at the instance of assessee are directed against the separate orders passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’).
2. The only issue raised in these appeals is against the levy of fees u/s.234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16.
