Levy of late fees u/s 234E for delay in filing TDS return for period prior to 01.06.2015 unwarranted

Sushil Kumar Marlecha Vs DCIT (ITAT Jodhpur)

ITAT Jodhpur held that levying late fees u/s 234E of the Income Tax Act for delay in filing TDS return for 4^th quarter of F.Y. 2012-2013 unwarranted as power to levy fees has come into effect only from 01.06.2015

Facts- The appellant has preferred the present appeal contesting that CIT(A) has erred in confirming order made u/s. 200A by CPC-TDS levying late filing fees of Rs. 18,800 u/s. 234E for delay in furnishing the statement of 4^th Quarter/26Q for F.Y. 2012-13 prescribed u/s. 200(3).

Conclusion- Held that the late fees u/s 234E of the Act could not have been levied in the intimation u/s 200A for delay in filing quarterly returns of TDS the said power to levy fees has come into effect from 01.06.2015. Considering that aspect of the case we are of the considered view that the levy of late fees in this case before the amendment came into existence is not correct is not correct. Therefore, we vacate the levy u/s 234E of the Act. Based on this observation the appeal filed by the assessee is allowed.

FULL TEXT OF THE ORDER OF ITAT JODHPUR

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