2024 (11) TMI 1321 - AT - Income Tax

Levy of late fee charged u/s. 234E - assessee has deliberately not filed the respective statements for the financial years under consideration within the due date - Whether the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation u/s. 200A brought in statute w.e.f. 01.06.2015 ? - HELD THAT - Section 234E of the Act by itself cannot make computation without the provisions of section 200A of the Act, when the empowering section came into effect only w.e.f. 1.6.2015. Thus, the enabling provision came into effect only w.e.f. 1.6.2015, obviously, 234E would be leviable only from the time the enabling section came into effect. This being so, as also after noticing that the ld CIT(A) has followed the decision ofTB and ID Hospital vs ITO-TDS(1) 2018 (8) TMI 1550 - ITAT CUTTACK as also the decision of Fatehraj Singhvi Ors vs Union of India 2016 (9) TMI 964 - KARNATAKA HIGH COURT and also followed the judicial discipline, we find no error in the orders of CIT(A) to interfere in respect of three quarters of F.Y. 2012- 2013 relevant to A.Y.2013-2014 and four quarters of F.Y. 2013-2014 relevant to A.Y.2014-2015. Appeals of the revenue are dismissed.

Summary

The Appellate Tribunal ITAT Cuttack dismissed the revenue's appeals against the orders of the CIT(A), NFAC Delhi, deleting the levy of late fees under section 234E for certain quarters of Assessment Years 2013-2014 and 2014-2015. The Tribunal found that section 234E cannot be applied without the provisions of section 200A, which came into effect on 01.06.2015. The Tribunal upheld the CIT(A)'s decision based on precedent and judicial discipline. The appeals of the revenue were dismissed on 27/11/2024.