Case Law Details
Kanta Govind Singh Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad has allowed the appeal of Kanta Govind Singh against the levy of a late filing fee under section 234E for a TDS return. The appellant, a senior citizen, had promptly deposited the TDS amount but had inadvertently filed the return late due to old age and human error. The ITAT deemed the procedural error as not warranting the imposition of a heavy late filing fee under Section 234E of the Income Tax Act.
The appellant appealed against the imposition of a late filing fee for a TDS return. Despite promptly depositing the TDS amount, the appellant had inadvertently filed the return late due to old age and human error. The appeal argues that the procedural error should not result in the imposition of a heavy late filing fee under Section 234E of the Income Tax Act.
The ITAT considers the circumstances of the case, acknowledging that the appellant, being a senior citizen, promptly deposited the TDS amount upon receiving the sale consideration. The inadvertent delay in filing the TDS return is attributed to the appellant’s age and human error. The ITAT concludes that the late filing fee under Section 234E of the Act should not be imposed solely based on a procedural error when there is no loss to the revenue in terms of tax or interest. Therefore, the ITAT allows the appeal and deletes the levy of the late filing fee.
Based on the analysis of the grounds of appeal and the arguments presented, the ITAT Ahmedabad allows the appeal of Kanta Govind Singh. The imposition of a late filing fee for the TDS return is deemed inappropriate considering the appellant’s prompt deposit of the TDS amount and the inadvertent delay due to age and human error. The ITAT concludes that the procedural error does not warrant the imposition of a heavy late filing fee under Section 234E of the Income Tax Act. As a result, the appeal is allowed.
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