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TMI Blog2023 (6) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... n January 2021. Thus, merely on the ground that the assessee has not filed Form 27Q on 31.07.2019 and thus late filing cannot be the criteria for levying fees under Section 234E of the Act. Under the current circumstances, in the present case, it will be appropriate to delete the said levy of fee. Appeal of the assessee is thus allowed. - ITA No. 127/Ahd/2022 - - - Dated:- 17-5-2023 - Smt. Annapurna Gupta, Accountant Member And Ms. Suchitra Kamble, Judicial Member For the Assessee : Shri Sanjay R. Shah, AR For the Respondent : Shri Dileep Kumar, Sr. DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the Assessee against order dated 06.09.2021 passed by the CIT(A), National Faceless Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- towards sale consideration and Rs. 3,55,609/- towards TDS). Thereafter, the assessee deposited the total TDS amount of Rs. 7,11,218 to the account of the Central Government on the same day i.e. 20.06.19 without any delay though the due date for payment of TDS was 07.07.2019 (i.e. on or before seventh day after the end of the month in which TDS is deducted as per provisions of Rule 30 of the Income Tax Rules, 1962). Due to very old age, the assessee on account of human error forgot to file the TDS return in Form 27Q by the end of the month following the quarter in which TDS is deducted i.e. on or before 31st July, 2019. Due to weak health and thereafter on account of outbreak of Covid-19, the assessee got to know in the month of Jan 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR submitted that the non-resident sellers of the property duly received credit of the tax amount without any error or omission. The Ld. AR submitted that the Assessing Officer ought not to have levied such a heavy late filing fees only on account of procedural error of filing the prescribed form in a situation when there is no loss to revenue either on account of tax or interest. 7. The Ld. DR submitted that Section 234E of the Act provides for mandatory filing TDS statement and, therefore, the CIT(A) was right in confirming the levy of fee under section 234E of the Act. 8. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the assessee being senior citizen has dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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