Income Tax order imposing u/s 234E late fee for late filing of TDS return is subject to appeal: ITAT


The Income Tax Appeal Tribunal (ITAT), Pune Bench observed that the order of the Department of Income Tax imposing a late fee under Section 234E of the Act Income Tax 1961 for delay in filing TDS return is an appealable order.

Assessed Commander SRPF GR-VII Welfare Fund appealed against the order of Assistant Commissioner Central Income Tax Processing Cell -TDS ​​levying a late fee of Rs.11,000/- u/s 234E of the law. On appeal, the Commissioner rejected the same ruling that the appeal is not admissible as the levy of the late fee u/s 234E is not subject to appeal under Section 246A. The person assessed applied to the Tribunal for redress. The list of appealable orders is contained in Section 246A of the Act.

A Division Bench of the Tribunal consisting of Shri SSGodara, Judicial Member and Dr. Dipak P. Ripote, Accountant Member observed that “In this case, the assessee Appellant had filed an appeal before the ld.CIT(A) against the indictment u/s 200A of the Act. Said fact is clearly stated in Form-35, column number 2a. Therefore, pursuant to section 246A of the Act, the assessee has the right to file an appeal with the ld .CIT(A) against the whistleblower under section 200A of the Act.Therefore, we are of the view that the ld.CIT(A) erred in finding the appeal inadmissible Therefore, the matter is set aside in the ld.CIT(A) file to be decided again after giving an opportunity to the assessee.Accordingly, the reasons raised by the assessee are allowed for purposes statistics. “

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Commander SRPF GR-VII Welfare Fund v Deputy Commissioner of Income Tax

File number: ITA No.1938/PUN/2019 for AY2018-19

Judgment date: 06/30/2022

Appellant’s Counsel: None

Counsel for the Respondent: Shri SP Walimbe – DR



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