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TMI Blog2020 (10) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 2,400/- and delete the balance amount of fees levied by the AO and confirmed by learned CIT(A) under section 234E of the Income Tax Act, 1961. - ITA No.1235/Bang/2019 - - - Dated:- 25-9-2020 - Shri A. K. Garodia, Accountant Member And Shri George George K, Judicial Member For the Assessee : Shri. Srinivas Kamath, CA For the Revenue : Dr. Shankar Prasad, Add. CIT (DR)(ITAT), Bengaluru ORDER PER A. K. GARODIA, ACCOUNTANT MEMBER: This appeal is filed by the assessee and the same is directed against the order of learned CIT(A), Mangaluru dated 16.01.2019 for Assessment Year 2016-17 in respect of filing of Form No.26Q for quarter No.1 of the Financial Year 2015-16. The grounds raised by the assessee are as under: 1. The impugned orders of the authorities below are opposed to the law and facts of the case. 2. On the facts and circumstances of the case, the authorities below erred in charging late fee u/s 234E of ₹ 22,000/-. The appellant craves for leave to, add to, delete from or amend the grounds of appeal. 2. In course of hearing, it was submitted by learned AR of the assessee that as per sub-section (3) of section 200, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Meghna Gupta Vs. ACIT (supra) from page 4 of the Paper Book. This para reads as under: 4. Before us, Ld. Counsel Shri Rakesh Gupta at the outset submitted that it was brought to the notice of the department that, assessee has paid the tax from her own pocket even though the assessee's contention has been that payment has been made separately to each of the vendors which was below the threshold limit of ₹ 50 lacs, therefore, she was not required to deduct TDS u/s 194IA. From No. 26QB and challan of tax deposited were generated on 5.4.2014 from the electronic system which is evident from the orders passed, which clearly mentions the date of filing of challan cum statement as 5.4.2014 . Thus, levy of fee u/s 234E is not applicable at all, because there is no delay in filing of the said statement as the same was filed alongwith the tax deposited. He submitted that, from the plain reading of section 234E, section 200(3) r.w. Rule-31A (4A), fee u/s 234E is leviable only when the statement is not filed as prescribed u/s 200(3), which in turn provides the statement is to be filed after payment of tax to the prescribed authority as per prescribed Rule- 31A(4A). The said R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x under sections 193 to 196D in- (i) Form No. 27Q in respect of the deductee who is a nonresident not being a company or a foreign company or resident but not ordinarily resident; and (ii) Form No. 26Q in respect of all other deductees. [ (2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3) of the said Table: Table Sl. No. Date of ending of quarter of financial year Due date (1) (2) (3) 1. 30th June 31st July of the financial year 2. 30th September 31st October of the financial year 3. 31st December 31st January of the financial year 4. 31st March 31st May of the financial year immediately following the financial year in which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 197 by the Assessing Officer of the payee; (vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;] [(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A by the payee;] [ (viii) furnish particulars of amount paid or credited on which tax was not deducted 1 [ or deducted at lower rate ] in view of the notification issued under sub-section (1F) of section 197A. ] 2 [ (ix) furnish particulars of amount paid or credited on which tax was not deducted or deducted at lower rate in view of the notification issued under second proviso to section 194N or in view of the exemption provided in third proviso to section 194N or in view of the notification issued under fourth proviso to section 194N. ] 3 [ (x) furnish particulars of amount paid or credited on which tax was not deducted or deducted at lower rate in view of the notification issued under sub-section (5) of section 194A. (xi) furnish pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A talks about Form 26Q also. This is true that sub-rule 4A of Rule 31A talks about Form 26QB whereas in the present case, the dispute is regarding filing of Form 26Q and therefore, sub-rule 1 is applicable and not sub-rule 4A. But this is also true that for the entire Rule 31A of Income Tax Rules, 1962, section 200(3) is to be taken into consideration. As per sub-section 3 of section 200 as reproduced above, it is seen that assessee deductor has to file statements for such period as may be prescribed and deliver or caused to be delivered to the prescribed Income Tax authorities such statement in such Form within such time as may be prescribed. Rule 31A is the prescribed rules in this regard and as per subrule 1 and sub-rule 2 of Rule 31A, 15th July of the Financial Year is the due date for filing Form 26Q for the first quarter ending on 30th June. Now, we examine the applicability of the Tribunal order cited by learned AR of the assessee having been rendered in the case of Meghna Gupta Vs. ACIT (supra). In para 4 of the Tribunal order as reproduced above, this is the observation of the Tribunal that fees under section 234E is leviable only when the statement is not filed as pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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