INCOME TAX ACT, 1961

Section 224E Section 200A Section 154

Fee under section 234E - Delay in filing of TDS statement - Leviability - Assessee pleaded reasonable cause for delay and acceptance of TDS statement by AO initially without late fee

Assessee challenged leviability of fee under section 234E by way of intimation issued under section 200A read with section 154 on the ground that delay in submitting TDS statements was neither willful nor deliberate but due to unavoidable circumstances and once TDS statement had been accepted without late fees then such late fee could not be recovered lateron. Held: Since levy of late fee as prescribed under section 234E is mandatory and consequential, therefore, same could not be deleted on the ground of reasonable cause as explained by the assessee especially when assessee had not pointed out any mistake in issuing intimation by AO on account of computation of period of delay or quantification of late filing fee under section 234E.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2015-16 & 2016-17

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