A2Z Waste Management (Fatehpur) Limited Vs Deputy/ACIT (TDS) (ITAT Delhi)
Late Fee u/s 234E Deleted – Provision Not Applicable to TDS Periods Prior to 01.06.2015
The Delhi ITAT allowed all five appeals of the assessee and deleted the late filing fee levied under Section 234E for TDS statements pertaining to periods prior to 01.06.2015. The Tribunal held that the levy of fee under Section 234E could not be enforced for earlier periods through processing under Section 200A, as the enabling amendment came into effect only from 01.06.2015.
Relying on judicial precedents including Lingeswara Creations (Mad HC), Nila Bakers (Ker HC) and its own decision in Vkare Bio Sciences, the Tribunal observed that conflicting views existed and, in the absence of any jurisdictional High Court ruling, the interpretation favourable to the assessee had to be adopted as per the Supreme Court decision in Vegetable Products Ltd.. Accordingly, the late fee levied by the lower authorities for pre-01.06.2015 periods was held unsustainable and deleted in all years, and all appeals were allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
These assessee’s five appeals ITA Nos.3287, 3299, 3300, 3301 & 3302/Del/2025, for assessment years 2015-16, 2013-14, 201314, 2014-15, 2014-15 & 2014-15, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, all dated 21.03.2025, having DINs and orders no. ITBA/NFAC/S/250/2024-25/1074831584(1), ITBA/NFAC/S/250/2024-25/1074830299(1), ITBA/NFAC/S/250 /2024-25/1074829433(1), ITBA/NFAC/S/250/2024-25/1074830787(1) and ITBA/NFAC/S/250/2024-25/1074831139(1), involving proceedings under section 200A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
