Viraj Estates Pvt. Ltd. v. DCIT, CPC, TDS

Parties Involved

Facts Summary

Viraj Estates Pvt. Ltd. filed TDS returns after the due date for the financial year 2013-14 (Q4). The DCIT-CPC-TDS levied a late fee under section 234E of the Income Tax Act for the delayed filing. The assessee appealed against this levy to the Commissioner of Income Tax (Appeals), which was upheld. Dissatisfied with this decision, the assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) in Pune. The assessee argued that the late fee levied was invalid as the Assessing Officer was not empowered to charge such fees for periods prior to June 1, 2015, as per the provisions of section 200A of the Act. The assessee also contended that the levy of late fees would result in genuine hardship and lead to injustice due to differential treatment of similar cases by appellate authorities.…

Legal Issues

• 1. Whether late fee under section 234E can be levied for the financial year 2013-14 (Q4)?
• 2. Whether the Assessing Officer was empowered to charge fees under section 234E for periods prior to June 1, 2015?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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