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2022 (6) TMI 801 - AT - Income TaxLevying late filing fee under section 234E - order under 154 r.w.s. 200A levying late filing fee u/s 234E - whether late fee under section 234E can be levied for F.Y. 2012-13? - HELD THAT - This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical Superintendent Rural Hospital 2018 (10) TMI 1587 - ITAT PUNE - thus we hold that the levy of late fee under section 234E of the Act for Quarter-2 of F.Y. 2012-13 is bad in law. Therefore, the Assessing Officer is directed to delete the said late fee. Accordingly, the appeal of the assessee is allowed.
Issues:
- Levy of late fee under section 234E of the Income Tax Act for Assessment Years 2013-14, 2014-15, and 2015-16. - Admissibility of appeals filed by the assessee before the Commissioner of Income Tax (Appeals). - Validity of the late fee levied for the financial year 2012-13 under section 234E. Analysis: Issue 1: Levy of late fee under section 234E The appellant assessee challenged the levy of late fee under section 234E of the Income Tax Act for different assessment years. The grounds of appeal included contentions regarding the correctness of the order passed under section 154 r.w.s 200A and the subsequent levy of late fee. The Tribunal considered the appeal and observed that the issue of late fee for the financial year 2012-13 was not valid based on previous decisions. Citing the ITAT Pune decision in a similar case, it was held that the Assessing Officer was not empowered to charge late fees under section 234E for the period prior to 01/06/2015. Consequently, the late fee levied for Quarter-2 of F.Y. 2012-13 was deemed bad in law, and the Assessing Officer was directed to delete the late fee. Issue 2: Admissibility of appeals The appellant filed appeals before the Commissioner of Income Tax (Appeals) against the orders under section 154 r.w.s. 200A. The Commissioner dismissed the appeals citing them as out of time without any reasonable cause. However, the Tribunal found that the appeals were filed within the stipulated time frame before the Commissioner. The Tribunal noted that the Commissioner's dismissal was based on incorrect facts and held that the appeals were admissible. The dismissal of the appeals by the Commissioner was deemed incorrect, and the Tribunal allowed the appeals filed by the assessee. Issue 3: Validity of late fee for the financial year 2012-13 The Tribunal reviewed the order passed by the Assessing Officer levying late filing fee under section 234E for Quarter-2 of F.Y. 2012-13. The appellant contended that the late fee was not valid in law and provided case laws to support their argument. Upon examination of the facts and relevant legal provisions, the Tribunal concluded that the late fee imposed for the financial year 2012-13 was not legally sustainable. Relying on precedents and established legal principles, the Tribunal directed the Assessing Officer to delete the late fee, thereby allowing the appeal of the assessee. In conclusion, the Appellate Tribunal ITAT Pune allowed all eleven appeals filed by the appellant assessee, primarily on the grounds of the invalidity of the late fee levied under section 234E for the financial year 2012-13. The Tribunal also addressed the admissibility of the appeals filed before the Commissioner of Income Tax (Appeals) and found them to be filed within the prescribed timeline, contrary to the Commissioner's dismissal. The judgment emphasized the legal precedents and statutory provisions governing the levy of late fees under the Income Tax Act, resulting in a favorable outcome for the appellant in all eleven appeals.
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