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In absence of any such allegation that the A.O. has violated any of the provisions of Section 234E or Section 200A of the Act, the adjustment made by the A.O. on account of late filing fee U/s 234E of the Act cannot be deleted.

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Sec. 234E of Income Tax Act, 1961— Late Fee —In absence of any such allegation that the A.O. has violated any of the provisions of Section 234E or Section 200A, the adjustment made by the A.O. on account of late filing fee U/s 234E cannot be deleted.

Facts: Assessee went on appeal before Tribunal and raised the ground that CIT (A) has erred in sustaining the levy of penalty U/S 234E and he has not only failed to consider and appreciate the explanation given by the assessee in respect of the bonafide explanation on the ground of sufficient reason/genuine cause with proper documents and evidence in respect of the section 234E but has solely limited his order to the findings of appeal whereas we have Submitted before the CIT-(A) that during the considering quarter, the report of TDS was submitted by us for salary of the government employees, all the taxes was paid timely but the TDS return was filed late due to some reasonable, unavoidable and sufficient causes for failure.

Held, that since the levy of late fee as prescribed U/s 234E is mandatory and consequential, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the assessee. It is pertinent to mention that though the intimation issued U/s 200A is an appealable order, however, the said order can be challenged only on the ground that the adjustment made by the A.O. or intimation issued U/s 200A is not in accordance with the provisions of Section 234E or Section 200A. Only if the A.O. has failed to comply with the mandatory provisions of these Sections while making the adjustment and issuing the intimation, the same can be challenged in the appeal. In absence of any such allegation that the A.O. has violated any of the provisions of Section 234E or Section 200A, the adjustment made by the A.O. on account of late filing fee U/s 234E cannot be deleted. - GOVERNMENT SECONDARY SCHOOL PRINCIPAL OFFICER V/s ASSTT. CIT - [2020] 26 ITCD Online 094 (ITAT-JAIPUR)