Case Law Details
Reshma Devi Prop. CPC (TDS) (ITAT Amritsar)
ITAT held that appellant having deducted the tax has obligation to file TDS statements within prescribed time limit which she failed to fulfil by filing the statement with delay. Therefore, late fee u/s 234E is justified for delayed period.
It is noted that by Board’s Notification in 35/2020 dated 24-06-2020, the time limit for filing of 4th quarter TDS statements was extended only upto 31-07-2020 in view of COVID situation. Admittedly, it is not disputed that the CPC(TDS) had levied this fees for the delay beyond 31-07-2020 only. The Ld CIT(A) has been justified in not accepting the argument that she was not a person responsible for deduction of tax. As per the provisions of sec 200(3), any person deducting tax in accordance with provisions of Chapter-XVII, shall after paying the tax deducted to the credit of the Central Government, required to submit the TDS statement within prescribed time. Thus, the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, the Ld. CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E amounting to Rs 30,600/- as per law.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
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