Late fee u/s 234E for delayed TDS returns leviable only from 01.06.2015 onwards via s.200A processing, as amendment prospective; delays in appeals condoned for substantial justice.

आदेश/ORDER

PER BENCH :

These appeals filed by the assessee are directed against the separate orders dated 12.06.2025 & 28.08.2025 passed by Ld. Addl./JCIT(A)-7, Kolkata & Ld. Addl./JCIT(A), Panaji [‘Ld. CIT(A)’] for the assessment year 2013-14 & 2014-15 respectively.

2. Since the identical facts and common issues are involved in all above captioned seven appeals, we proceed to dispose of the same by this common order.

3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.1916/PUN/2025 for A.Y. 2013-14 are stated herein.

ITA No.1916/PUN/2025 , A.Y. 2013-14 [Q2]:

4. The appellant has raised the following grounds of appeal :-

“1. The TDS amount deducted during the Financial Year 2012-13 was credited to Central Government Account through Challans.

2. The Assessing Officer had no jurisdiction to pass consequent order while processing TDS return for the TDS amount deducted and remitted to Central Government Account prior to 01.06.2015.

3. There was delay in submission of TDS return for the Financial Year 2012-13 but the TDS amount deducted was credited to Central Government Account before 01-06-2015, hence Late Filing Fees assessed at the time of Processing of TDS return Under Section 200A (1)(e) is not applicable. As the section was inserted in Act w.e.f 01.06.2015.

4. We relied upon the order passed by the Hon'ble High Court of Karnataka in the case of Fatheraj Singhvi V/s Union of India (supra) WRIT APPEAL NOS. 2663-2674/2015 (T-IT) (Copy attached).

5. We therefore request that, the late filing fees assessed for F.Y. 2012-13 is to be deleted.”

5. Facts of the case, in brief, are that the assessee is a Girl’s High School, and after depositing the due TDS of Rs.1,61,500/-, Quarterly TDS returns Form 24Q for the Quarter 2 of financial year 2012-13 was furnished with a delay of 1066 days, since the due date was 15.10.2012 and the relevant TDS return/ statement was filed on 16.09.2015. Accordingly, while processing the 24Q TDS return/statement u/s 200A of the IT Act the CPC, TDS calculated late fees u/s 234E of the IT Act for Q2 of A.Y. 2013-14 & restricted it to Rs.1,61,500/- as per section 234E(2) of the IT Act which suggests that the late fee shall not exceed the amount of TDS.

6. Being aggrieved with the above late fee of Rs.1,61,500/- levied u/s 234E of the IT Act, the assessee preferred an appeal before the Ld. CIT(A). After considering the reply of the assessee, Ld. CIT(A) by a consolidated order for three Quarters i.e. Quarter 2, Quarter 3 and Quarter 4 of financial year 2012-13 dismissed the appeal by observing as under :-

“5. DECISION:-

5.1 I have carefully gone through the part of order passed under section 200A and uploaded by appellant, the grounds of appeal and submission made by the appellant in this regard. Briefly stating facts of the case is that the appellant is an educational institution responsible for deducting and depositing with government account TDS on payments made under various sections of the I.T. Act. For the financial year 2012-13, an order u/s 200A(1) was passed by the CPC, TDS, Vaishali wherein demand u/s 234E for late filing of quarterly returns was raised. It is this order and demand raised therein which the appellant has challenged in this appeal.

5.2 The appellant has not uploaded the order u/s 200A(1) of the I.T. Act passed by CPC, TDS. It has uploaded only a portion of the order from which entire facts are not clear. Even during the appellate stage, although being asked to do so, the appellant failed to upload the complete order.