Raja Tradelinks Pvt Ltd. Vs DCIT TDS

Parties Involved

Facts Summary

The assessee, Raja Tradelinks Pvt. Ltd., deducted salary paid to its employees and was required to file TDS return in Form 24Q by the due date for the financial year 2021-22. For the first quarter, the assessee filed the return in Form 24Q on 21.07.2021, before the due date. However, on the insistence of employees, the assessee filed the return again on 02.07.2022 because the TDS deducted was not being reflected in Form 26AS of the employees. The Assessing Officer levied a fee of Rs. 58,800/- under section 234E for the late filing of Form 24Q on 02.07.2022. Aggrieved by this, the assessee appealed to the Commissioner of Income Tax (Appeals), whose order was dismissed on 30.08.2025. The assessee then filed the present appeal before the Tribunal.…

Legal Issues

• 1. Whether the penalty under section 234E for late filing of TDS return in Form 24Q was justified.
• 2. Whether the non-reflection of TDS in Form 26AS justified re-filing the return and thus caused a delay.
• 3. Whether technical glitches of the portal justified the penalty imposed by the lower authorities.

Judgment Outcome

Decided in favour of Assessee.

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