ITAT Bangalore Deletes 234E Late Fee – Levy Prior to 1.6.2015 Without Authority of Law

Tanisujan Infra Private Limited Vs ACIT (ITAT Bangalore) Assessee filed quarterly TDS statements in Form 26Q for Q2, Q3 & Q4 of FY 2012-13 belatedly. CPC issued intimation u/s 200A levying late fee of ₹1,58,800 u/s 234E. On appeal, CIT(A) upheld levy relying on Madras HC ruling that 234E itself created liability from 01.07.2012 & section 200A(1)(c) was only a recovery mechanism. Before Tribunal, Assessee relied on Karnataka High Court decision in Fatheraj Singhvi v. UOI (289 CTR 602), which held that in absence of machinery provision prior to 01.06.2015, late fee u/s 234E could not b...