Case Law Details
Madanthyar Primary Agricultural Credit Co-operative Society Vs DCIT (ITAT Bangalore)
The notices in question were issued during the covid period and the Assessee’s contention that it could not respond to the notices in view of the pandemic situation has to be accepted as a reasonable cause.
Facts- As there was delay in filing TDS statement, AO by intimation u/s 200A, levied late fee u/s 234E. The Assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Act and those provisions came into force only from 1.6.2015 and therefore the authority issuing intimation u/s. 200A of the Act while processing return of TDS filed u/s.200(3) of the Act, could not levy fee u/s. 234E of the Act in respect of statement of TDS filed prior to 1.6.2015. The Assessee, thus, challenged the validity of charging of fee u/s. 234E of the Act.
The CIT(A) found that the appeals filed by the Assessee were belated. the CIT(A) concluded that the Assessee did not establish that there was sufficient cause for the delay in filing the appeals. Accordingly, the appeals of the Assessee were dismissed by the CIT(A).
Aggrieved by the order of the CIT(A), the Assessee has preferred the present appeals before the Tribunal.
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