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TMI Blog2024 (12) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1354 - ITAT PUNE] has held that no late fee u/sec.234E can be imposed for the periods prior to 01.06.2015. Since admittedly in the instant case, the AO/CPC-TDS has levied late fee u/sec.234E for the period prior to 01.06.2015. Direct the AO CPC to delete the late fee u/sec.234E and the consequential interest u/sec.220(2). Appeal of assessee is allowed. - Shri Rama Kanta Panda, Vice President And Ms. Astha Chandra, Judicial Member For the Assessee : Shri Aakash Parakh And Shri Piyush Bafna For the Revenue : Shri Arvind Desai, Addl. CIT-DR ORDER PER BENCH : The above batch of fourteen appeals filed by a single assessee viz., Pancharatna Buildcon Private Limited are directed against the separate orders of the learned CIT(A)- NFAC, Delhi, all dated 23.07.2024, relating to assessment years 2013-2014 to 2015-2016. Since common issues are involved in all these appeals, therefore, these appeals were heard together and are being disposed of by this common order for the sake of brevity and convenience. 2. First we take ITA.No.2049/PUN./2024 as the lead case. 2.1. Facts of the case, in brief, the assessee is a Private Limited Company and it had filled it s TDS quarterly statement of quart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He observed that the section was inserted by Finance Act, 2012 with the legislative intent of levying fees for default in furnishing TDS statement in time. Therefore, as per the statutory provisions inserted by Finance Act-2012, payment of late fee for filing TDS. return late is mandatory. It is not in the nature of penalty so that it may be subject to waiver. Even appeal against order u/s. 234E is not maintainable as per provisions of section 246A of the Act. He accordingly held that the demand raised for levy of late fee u/sec.234E for the period prior to 01.06.2015 is very well valid and the levy of late fee under section 234E of the Act cannot be assailed. He accordingly upheld the order of the AO/CPC, TDS and dismissed the appeals filed by the assessee. 5. Aggrieved with such orders of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds in it s lead appeal ITA.No.2049/PUN./ 2024 : A. GROUNDS CHALLENGING LEVY OF LATE FEES U/S 234E: 1. On the facts and in the circumstances of in case and in law, Ld. CIT-Appeals has erred in upholding the order passed by the Ld. ACIT CPC-TDS without proper appreciation of submissions filed and further d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-14 2014-15 1 24Q 15,160 13,288 28,448 3 2051/PUN/2024 2013-14 2014-15 2 24Q 17,660 15,488 33,148 4 2052/PUN/2024 2013-14 2014-15 3 24Q 39,160 34,408 73,568 5 2053/PUN/2024 2013-14 2014-15 2 26Q 78,600 88,818 1,67,418 6 2054/PUN/2024 2013-14 2014-15 3 26Q 60,200 52,976 1,13,176 7 2055/PUN/2024 2014-15 2015-16 1 24Q 5,500 5,830 11,330 8 2056/PUN/2024 2014-15 2015-16 2 24Q 16,500 17,490 33,990 9 2057/PUN/2024 2014-15 2015-16 3 24Q 27,800 29,468 57,268 10 2058/PUN/2024 2014-15 2015-16 4 24Q 4,800 5,088 9,888 11 2059/PUN/2024 2014-15 2015-16 1 26Q 25,041 26,500 51,451 12 2060/PUN/2024 2014-15 2015-16 2 26Q 46,000 48,760 94,760 13 2061/PUN/2024 2014-15 2015-16 3 26Q 27,800 28,999 56,799 14 2062/PUN/2024 2014-15 2015-16 4 26Q 3,800 4,028 7,828 7.1. Learned Counsel for the Assessee submitted that in all these 14 appeals, the period for late fee is prior to 01.06.2015. Referring to a series of decisions, he submitted that no interest u/sec.234E can be imposed for the period prior to June 01, 2015. He also relied on the decision of the Coordinate Bench of the Tribunal in the case of Dadasaheb Vittalrao Urhe, Pune vs. ITO, TDS, Pune in ITA.No.1286 to 1309/PUN./2023, dated 29.02.2024 and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. 9.2. We find the learned Coordinate Bench of the Tribunal in the case of Dadasaheb Vittalrao Urhe, Pune vs. ITO, TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : 5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light of settled position law. 6. In the context of levy of fees for default, it shall serve to state that, a person liable to deduct any sum under the provisions of chapter XVII of the Act, is under obligation to deliver or furnish a statement u/s 200(3) of the Act within the due date prescribed therein and in the event of default such person is exposed to section 234E of the Act. Although the levy of fees u/s 234E for delay in furnishing statement has been brought i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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