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2023 (7) TMI 279 - AT - Income TaxLevy of fees u/s 234E - failure to file return of TDS u/s 201A(1) r.w.s. 194IA - Scope of amended with effect from 01.06.2015 - HELD THAT - The issue in the present appeal was dealt with in the case of Rajesh Kourani 2017 (7) TMI 458 - GUJARAT HIGH COURT who after distinguishing the decision in the case of Fatheraj Singhvi Vs. Union of India 2016 (9) TMI 964 - KARNATAKA HIGH COURT observed that section 234E was introduced to make TDS provisions stringent which is a charging section and section 200A on the other hand is a machinery provisions for making prima facie adjustment. Late filing fee imposed by AO in respect of delayed filing of TDS statement which is after the effective date of 01.06.2015 for the amendment brought in section 200A, no reasons to interfere with the finding CIT(A) who had confirmed the fee imposed by the learned AO u/s 234E of the Act. Accordingly, appeal of the assessee is dismissed.
Issues Involved:
The appeal challenges the levy of fees under Section 234E of the Income-tax Act for failure to file TDS return under Section 201A(1) read with section 194IA. Issue 1: Levy of fees under Section 234E - The appeal concerns the imposition of a late filing fee of Rs. 1,59,200 under Section 234E of the Act due to a delay in filing the TDS statement. - The assessee purchased immovable property and deducted TDS under Section 194IA but filed the TDS statement late, resulting in the fee. - The learned CIT(A) confirmed the late filing fee, leading the assessee to appeal before the Tribunal. - The Tribunal noted the absence of representation by the assessee and considered the issue in light of amendments to Section 200A of the Act post-01.06.2015. - The Tribunal, with reference to judicial precedents, upheld the late filing fee imposed by the AO, dismissing the appeal of the assessee. In conclusion, the Tribunal upheld the late filing fee imposed under Section 234E of the Act, emphasizing the responsibility of the assessee to comply with TDS provisions and the relevant amendments introduced post-01.06.2015.
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