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2024 (12) TMI 630 - AT - Income TaxLate filing of fee u/s 234E - intimation/order u/s 200A for the second quarter of the Financial Year 2022-23 - HELD THAT - In this case, it is an undisputed fact that the assessee had filed the relevant return on 22.10.2021 within the due time for which the relevant acknowledgment from CPC. In view of this fact, which was not contradicted by the ld. DR, late filing fee u/s 234E is clearly not leviable in the case of the assessee. The subsequent filing of the said return by the assessee on 26.07.2022 was due to technical glitch on the portal of the Department and to facilitate its clients for issuance of TDS Certificate for filing their return of income. Therefore, this cannot be a ground for ignoring the return filed on 22.10.2021 and levy late filing fee in respect of the return filed on 26.07.2022. Therefore, considering the entire facts in perspective, the late filing fee is not justified and the same is deleted. Grounds of appeal filed by the assessee are allowed.
Issues:
Late filing fee under section 234E of the Income Tax Act for TDS return filed after the due date. Analysis: The appeal was against the order of the National Faceless Appeal Centre, Delhi, dismissing the appeal of the assessee regarding the late filing fee imposed under section 234E of the Income Tax Act for the second quarter of the Financial Year 2022-23. The Assessing Officer levied a late filing fee of Rs. 16,150 for the TDS return filed after the due date. The CIT(A) upheld the AO's action, stating that the late fee was correctly imposed as the return was filed after the insertion of the relevant provision in the Income Tax Act. The AO's decision was based on the fact that the return was filed and processed after the provision's effective date. The CIT(A) dismissed the appellant's appeal, upholding the late filing fee. The assessee contended that the late filing fee should not be imposed as the return was filed before the due date, and any subsequent filing was due to a technical error on the department's portal. The assessee argued that they should not be penalized for technical errors on the departmental website. The Tribunal noted that the assessee had indeed filed the return within the due time, as evidenced by the acknowledgment from the CPC. The subsequent filing was attributed to a technical glitch on the department's portal. Therefore, the Tribunal held that the late filing fee of Rs. 16,150 was not justified and deleted the same. The Tribunal allowed the grounds of appeal filed by the assessee, resulting in the appeal being allowed. In conclusion, the Tribunal ruled in favor of the assessee, holding that the late filing fee under section 234E of the Income Tax Act was not applicable in this case. The Tribunal considered the timely filing of the return and the technical glitch on the department's portal as valid reasons to delete the imposed late filing fee. The appeal was allowed, and the late filing fee was deemed unjustified and deleted.
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