9911796707
TMI Blog2024 (12) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. - Shri Kul Bharat, Judicial Member And Shri Brajesh Kumar Singh, Accountant Member For the Assessee : Ms. Gunjan Jain, CA For the Revenue : Sh. Ram Dhan Meena, DR ORDER PER BRAJESH KUMAR SINGH, AM, This appeal filed by the assessee is directed against the order dated 10.08.2023 of the National Faceless Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 i.e. from F.Y. 2015-16. In the instant case, the TDS return was filed after 01.06.2015 and processed after 01.06.2015. The late fee is related to the A.Y. 2022-23. Therefore, the AO is correct in his action in levying late fee u/s. 234E of Rs. 16,150/-. The AO's action is upheld. The ground of appeal of the appellant is dismissed . 3. Against the above order, the assessee is in appeal before us. 4. The ld. Counsel for the assessee filed a written submission. The relevant details of which are reproduced as under:- 3. OSB Agencies Pvt. Ltd. is engaged in the business of trading in diagnostic equipment's operating from its address at 14/147, Geeta Colony, Delhi-110031. 4. The appellate was required to file TDS return for the 2nd Quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reflected on the portal even after the receipt of acknowledgment of the TDS Return filing by the assessee. As a result of the same, the assessee had to file the same again. c. The assessee should not be penalised for the technical errors in the departmental websites. 5. We have considered the rival submission and perused the materials available on record. 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 as appearing on page no.17 of the paper book is reproduced as under:- 6. In view of this fact, which was not contradicted by the ld. DR, late filing fee u/s 234E of the Act amounting to Rs. 16,150/- is clearly not leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
