9911796707
TMI Blog2022 (12) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of sec 200(3), any person deducting tax in accordance with provisions of Chapter-XVII, shall after paying the tax deducted to the credit of the Central Government, required to submit the TDS statement within prescribed time. Thus, the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she failed to fulfill by filing the such statement with some delay as above. Therefore, CIT(A) was justified in confirming the finding of the CPC(TDS) in levying late fee u/s 234E as per law. Assessee s appeal is dismissed. - I.T.A. No. 47/Asr/2022 - - - Dated:- 17-11-2022 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dice to each other. 3. The sole issue involved in this appeal is regarding charging of late fee u/s 234E of the Act amounting to Rs. 30,600/-. 4. In the present case, the ld. counsel for the assessee had filed 1st adjournment application dated 23.09.2020 stating therein that due to heavy rush for filing of income tax return, the requisite information could not be collected and prepared. Considering the request of the ld. AR, the case was adjourned to 10.11.2022. Again the ld. AR has filed adjournment application, by repeating a similar reason. However, considering a technical issue of levy of penalty u/s 234E charged by the AO and confirmed by the ld. CIT(A) under the mandatory provisions of law, we had rejected the Ld. AR request f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In so far as levy of late filing fee u/s 234E, as per the provisions of the Act, there is no mandate to look into and consider whether there was a reasonable cause for the delay in filing of TDS quarterly statements. The words 'shall be liable to pay, by way of fee, used in sec 234E make it clear that the levy of this fees is mandatory if the person fails to deliver the statement within the time prescribed u/s 200(3). So appellant's plea for deletion of this penalty on a reasonable cause of being under a bonafide belief about extension of time limits upto 31st Dec 2020 cannot be accepted. In fact, by Board's Notification in 35/2020 dated 24-06-2020, the time limit for filing of 4th quarter TDS statements was extended only upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that such late filing fee levied is invalid and uncalled for. Therefore, the same be deleted. 7. The Ld. DR stands by the impugned order and explained that the ld. CIT (A) has passed a well -reasoned order with analysis of facts. 8. After hearing the Ld. DR, perusal of records and the impugned order, it is noted that by Board's Notification in 35/2020 dated 24-06-2020, the time limit for filing of 4th quarter TDS statements was extended only upto 31-07-2020 in view of COVID situation. Admittedly, it is not disputed that the CPC(TDS) had levied this fees for the delay beyond 31-07- 2020 only. The Ld CIT(A) has been justified in not accepting the argument that she was not a person responsible for deduction of tax. As per the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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