Income Tax Appellate Tribunal - Pune
Associated Space Designers P Ltd, Pune vs Deputy Commissioner Of Income-Tax, ... on 8 March, 2023
`आयकर अपील य अ धकरण "A" यायपीठ पुणे म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH,
PUNE
BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND
SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER
Sl. ITA No(s). Name of the Applicant Name of Asst. Quar Form
No. Respondent Year ter
1-11 103/PUN/2023 Associated Space DCIT, 2013-14 Q2 24Q
to Designers Private Circle-1(1), 2013-14 Q3 24Q
113/PUN/2023 Limited, Pune
Office No.401, 2013-14 Q3 26Q
Summer Court,
Magarpatta City, 2014-15 Q1 24Q
Pune 411 013 2014-15 Q2 24Q
PAN : AABCA5728R
2014-15 Q1 26Q
2014-15 Q2 26Q
2015-16 Q2 24Q
2015-16 Q3 24Q
2015-16 Q2 26Q
2015-16 Q3 26Q
Assessee by : Shri Krishna V. Gujarathi
Revenue by : Shri Ramesh P. Murkunde
सन
ु वाई क तार ख / Date of Hearing : 08.03.2023
घोषणा क तार ख / Date of Pronouncement : 08.03.2023
आदे श / ORDER
PER BENCH:
This batch of 11 appeals arises from different orders passed by the National Faceless Appeal Centre (NFAC), Delhi. The only issue raised in these appeals is the charging of interest u/s.234E for the 2 ITA Nos.103 to 113/PUN/2023 Associated Space Designers Pvt. Ltd.
quarters relevant to the assessment years 2013-14, 2014-15 and 2015-
16.
2. Briefly stated, the facts of the case are that the assessee is a company engaged in the profession of providing architectural services and filed the TDS returns for the respective quarters belatedly. Based on that, the Assessing Officer (AO) levied late fees u/s.234E of the Income-tax Act, 1961 (hereinafter also called `the Act'). The assessee approached the ld. CIT(A) but without success. Aggrieved thereby, the assessee has approached the Tribunal.
3. We have heard both the sides and gone through the relevant material on record. The solitary issue raised in all the appeals is against the confirmation of fee u/s.234E imposed by the AO. The assessment years involved in these 11 appeals are 2013-14, 2014-15 and 2015-16, which shows that the fee u/s.234E has been imposed for the delay in furnishing the statements for quarters prior to 01-06-2015.
4. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. 3
ITA Nos.103 to 113/PUN/2023 Associated Space Designers Pvt. Ltd. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, it is seen that the issue raised in these appeals is covered in favour of the assessee. Following the precedent, we overturn the impugned orders on this sole issue.
5. In the result, all the appeals are allowed. Order pronounced in the Open Court on 08th March, 2023 Sd/- Sd/-
S.S.VISWANETHRA RAVI R.S.SYAL JUDICIAL MEMBER VICE PRESIDENT पण
ु े / Pune; दनांक / Dated : 08 March, 2023 th Satish 4 ITA Nos.103 to 113/PUN/2023 Associated Space Designers Pvt. Ltd. आदे श क त ल प अ े षत / Copy of the Order forwarded to :
1. अपीलाथ# / The Appellant.
2. $%यथ# / The Respondent.
3. The Pr.CIT concerned
4. &वभागीय $)त)न ध, आयकर अपील य अ धकरण, "A" बच, पण ु े / DR, ITAT, "A" Bench, Pune.
5. गाड- फ़ाइल / Guard File.
// True Copy // आदे शानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील य अ धकरण, पण ु े / ITAT, Pune.
Date
1. Draft dictated on 08-03-2023 Sr.PS
2. Draft placed before author 08-03-2023 Sr.PS
3. Draft proposed & placed before JM the second member
4. Draft discussed/approved by JM Second Member.
5. Approved Draft comes to the Sr.PS Sr.PS/PS
6. Kept for pronouncement on Sr.PS
7. Date of uploading order Sr.PS
8. File sent to the Bench Clerk Sr.PS
9. Date on which file goes to the Head Clerk
10. Date on which file goes to the A.R.
11. Date of dispatch of Order.
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