IN THE ITAT, JAIPUR BENCH

SANDEEP GOSAIN, J.M. & VIKRAM SINGH YADAV, A.M.

Rashtriya Military School v. ITO

I.T.A. Nos. 988-995/JP/2019

22 January, 2020

Assessee by: Mahendra Gargieya, Advocate & Devang Gargieya, ITP

Revenue by: Runi Pal

Per Bench:

These are eight appeals filed by the assessee against the orders of learned Commissioner (Appeals), Ajmer dated 9-5-2019 for assessment year 2013-14 (2nd Qtr), 2013-14 (3rd Qtr), 2013-14 (4th Qtr), 2014-15 (1st Qtr), 2014-15 (2nd Qtr), 2014-15 (3rd Qtr), 2014-15 (4th Qtr), 2015-16 (4th Qtr) respectively. Since the common issues are involved, all these appeals were heard together and are being disposed off by this consolidated order.

2. With the consent of both the parties, appeal in ITA No. 988/JP/2019 was taken as the lead case for the purposes of present discussion wherein the assessee has taken the following grounds of appeal :--

'1. The impugned order under section 200A dated 9-5-2019 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be quashed.

2. Rs. 72,470 : The learned Commissioner (Appeals) erred in law as well as on the facts of the case in confirming the demand raised by the ACIT, CPC (TDS), Ghaziabad/ITO (TDS), on account of the impugned late filing levy under section 234E of Rs. 72,470 for 2nd Quarter. The demand so raised is totally contrary to the provisions of law and facts hence, kindly be quashed in full.'

3. During the course of hearing, the learned A.R. submitted that the assessee filled its TDS return (Form 24Q) for quarter ended 30-6-2012, i.e., 2nd Quarter. The learned ACIT-TDS issued an intimation Letter, dated 4-12-2017 under section 200A of the Income Tax Act, 1961 imposing a fee of Rs. 72,470 under section 234E of the Act for the alleged delayed in filling of TDS return. Being aggrieved, the assessee filed an appeal before the learned Commissioner (Appeals) and the learned Commissioner (Appeals) after considering all the reply and precedents passed the impugned Order, dated 9-5-2019 and his findings read as under :--

'I have gone through the order, statement of facts, grounds of appeal and written submissions carefully. It is seen that from the intimation issued under section 200A that the TDS statement for the 2nd quarter of the F.Y. 2012-13 was processed on 4-12-2017. With effect from 1-6-2015, adjustments in respect of the fee paid under section 234E can be made under clause (c) of sub-section 1 of section 200A. As the TDS return of the appellant has been processed on 4-12-2017, therefore I am of the considered view that adjustment made under section 200(A)(1)(c) in respect of the fee levied under section 234E is valid and in accordance with the provisions of law. Hence this ground of appeal is dismissed.'