Income Tax Appellate Tribunal - Delhi
Harjeet Singh, Sirsa vs Acit, Cpc-(Tds), Ghaziabad on 27 February, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : C : NEW DELHI
BEFORE SHRI C.M. GARG, JUDICIAL MEMBER
AND
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
ITA No.734/Del/2019
Assessment Year: 2013-14
Harjeet Singh, Vs. ACIT,
Maal Godown Road, CPC (TDS),
Dabwani Road, Ghaziabad.
Sirsa,
Haryana.
PAN: AVZPS5143G
(Appellant) (Respondent)
Assessee by : Shri Pulkit Saini, Advocate
Revenue by : Shri Anuj Garg, Sr. DR
Date of Hearing : 18.01.2023
Date of Pronouncement : 27.02.2023
ORDER
PER C.M. GARG, JM:
This appeal filed by the assessee is directed against the order dated 28.06.2018 of the CIT(A)-2, Gurgaon, relating to Assessment Year 2013-14.
2. The sole issue in this appeal pertains to the order of the ACIT, CPC (TDS), Ghaziabad, passed u/s 154 of the Income-tax Act, 1961 (for short, 'the Act') pertaining to levy of late fee of different amount under section 234E of the Act vide intimation u/s 200A of the Act raising the demand of fee u/s 234E of the Act. ITA No.734/Del/2019
3. We have perused the first appellate order as well as the order passed under Section 234E of the Act. The R evenue has imposed late fee under Section 234E of the Act f or default in furnishing TD S return within tim e stipulated in law.
4. The machinery provision of Section 200A of the Act provides for process ing of statement of tax deducted at source which has been amended by the Financial Act, 2015 w.e.f. 01.06.2015 and new claus es
(c) and (d) has been inserted in Section 200A of the Act. By v irtue of such amendm ent, while processing of TDS statem ent, the late fee, if any shall be computed in accordance with provis ions of Section 234E of the Act. As a corollary, pr ior to am endment under Section 200A of the Act, levy of fee under Section 234E dur ing pr ocessing of TDS statement is not tenable.
5. Since the amendm ent has been ins erted under Section 200A of the Act w.e.f. 01.06.2015, the def ault committed by the assessee, if any, prior to the amendment will not attract fee under Section 234E of the Act.
6. The captioned appeal involving levy of late filing fee under Section 234E is in r elation to period prior to 01.06.2015. Thus, late f iling fee under Section 234E is contrary to the legislative mandate as well as plethora of decisions of the Co-ordinate Bench of D elhi Tr ibunal binding upon the AO . The Co-ordinate Bench of Delhi ITAT in the cas e of R aj Veer Singh vs . ACIT-CPC-TD S ITA No.3681/Del/2017 order dated 09.07.2021 has decided the iss ue in favour of the Assessee. 2 ITA No.734/Del/2019
7. Since the dem and under charging Section 234E f or late filing of TDS return is arising from belated TD S s tatements f iled pr ior to 01.06.2015, the im pugned late fee im posed requir es to be deleted.
8. In the result, the captioned appeal of the assessee is allowed.
Order pronounced in the open court on 27.02.2023.
Sd/- Sd/-
(PRADIP KUMAR KEDIA) (C.M. GARG)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 27th February, 2023.
dk
Copy forwarded to :
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asstt. Registrar, ITAT, New Delhi
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