Balaji Graphics Art Pvt Ltd vs ACIT (TDS)-CPC

Parties Involved

Facts Summary

The assessee, Balaji Graphics Art Pvt Ltd, is a Private Limited Company engaged in printing and advertising activities. The assessee hired services from professionals, contractors, and others for smooth functioning of affairs. The salary payments of employees/professionals were subjected to TDS. The assessee deposited the TDS collected on a regular basis. However, TDS returns for the quarters II, III, and IV were filed belatedly. The CPC levied late filing fees under section 234E of the Income Tax Act, 1961. The assessee filed an appeal before the Ld.CIT(A) against the intimation issued by the CPC. The Ld.CIT(A) dismissed the appeal as unadmitted, stating that the delay in filing the returns could not be condoned as there was no sufficient cause. The assessee preferred an appeal before the Tribunal against the order of the Ld.CIT(A).…

Legal Issues

• 1. Whether the levy of late filing fees under section 234E of the Income Tax Act, 1961 for the periods prior to 01.06.2015 is valid?
• 2. Whether the delay in filing the appeal before the Ld.CIT(A) can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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