Principal, Vindhya Vidhyapeeth Inter College,, Mirzapur v. ITO(TDS), Allahabad

ITA 246/ALLD/2014 | 2011-2012
Pronouncement Date: 24-04-2015 | Result: Allowed

Appeal Details

RSA Number 24620714 RSA 2014
Bench Allahabad
Appeal Number ITA 246/ALLD/2014
Duration Of Justice 11 month(s) 29 day(s)
Appellant Principal, Vindhya Vidhyapeeth Inter College,, Mirzapur
Respondent ITO(TDS), Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 24-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 24-04-2015
Assessment Year 2011-2012
Appeal Filed On 25-04-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NOS. 244 TO 246/ALLD/2014 ASSESSMENT YEARS: 2009-10 TO 2011-12 PRINCIPAL VINDHYA VIDYAPEETH INTER COLLEGE VINDHYACHAL MIRZAPUR PAN:ALDV 00530 F VS. JCIT (TDS) ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI PRAVEEN GODBOLE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 22.04.2015 DATE OF PRONOUNCEMENT : 24.04.2015 O R D E R PER D. KARUNAKARA RAO AM: THESE THREE APPEALS BY THE ASSESSEE ARE AGAINST T HE CONSOLIDATED ORDER OF THE LD. CIT(A) ALLAHABAD DATED 03.01.2014 FOR THE A.YS. 2009-10 TO 2011-12 2. AT THE OUTSET LEARNED COUNSEL FOR THE ASSESSEE MADE A WRITTEN SUBMISSIONS STATING THAT THE ASSESSEE MADE TDS IN RESPECT OF TH E SALARY PAID TO THE EMPLOYEES/ TEACHERS AND DEPOSITED TDS AMOUNT TO THE CREDIT OF THE GOVERNMENT WITHIN DUE DATES. HOWEVER THERE IS A DELAY IN FILING E-TDS ST ATEMENTS IN FORM NO. 24Q OF THE ACT TO THE DEPARTMENT. THE SAID DELAY IS DUE TO A B ONA-FIDE BELIEF THAT THE C.A. WOULD FILE THE SAID STATEMENT. HE ALSO NARRATED OTH ER REASONS FOR THE DELAY IN THE SAID WRITTEN SUBMISSIONS VIDE PARA 3 TO 6 ARE RELEV ANT IN THIS REGARD. 3. AFTER HEARING BOTH THE PARTIES WE PERUSE THE SA ID WRITTEN SUBMISSIONS OF THE ASSESSEE AND FINDING IT RELEVANT PARAGRAPH IN THIS ORDER GIVEN AS UNDER:- ITA NOS. 244 TO 246/ALLD/2014 ASSESSMENT YEARS: 2009-10 TO 2011-12 2 THAT THE DELAY WAS ONLY IN FILING E-TDS STATEMENT UNDER BONAFIDE BELIEF THAT FILING OF FROM 24Q HAD TO BE DONE BY C.A. SINCE THE PROVISION OF FILING OF E- TDS RETURN WAS NEW TO THE ASSESSEE THEREFORE THER E WAS NEGLIGIBLE DELAY IN FILING STATEMENT OTHERWISE THERE WAS NO MALAFIDE IN TENTION OF NOT FILING E- STATEMENT. THAT DURING COURSE OF APPELLATE PROCEEDINGS THE PRI NCIPAL (ASSESSEE) ALSO FILED AFFIDAVIT CONFIRMING THE FACTS THAT UNDER BONAFIDE REASONS THERE WAS NEGLIGIBLE DELAY IN FILING RETURN. THAT SUBSEQUENTLY THE E-TDS STATEMENT WAS FILED ON 24.12.2012 AND IN SUBSEQUENT YEARS THE RETURN WAS FILED IN TIME REGUL ARLY. IN THIS WAY THERE WAS REASONABLE CAUSE IS NOT FILING E-TDS RETURN WITHIN DUE DATE. THE DELAY WAS ONLY TECHNICAL OR VENIAL BREACH AND THERE IS NO LOS S OF REVENUE HENCE PENALTY IMPOSED IS UNJUSTIFIED. FROM THE ABOVE WE FIND THAT THE DELAY IN FILING TH E STATEMENT IS NOT WITHOUT ANY REASONABLE CAUSE. THERE IS NO MALAFIDE INTENTION TO THE ASSESSEE. IN OUR OPINION THE SAID EXPLANATION OF THE ASSESSEE CONSTITUTES REASON ABLE CAUSE AND THE SAME IS ADEQUATE FOR NOT LEVYING THE PENALTY BY REVENUE AUT HORITIES. ACCORDINGLY WE ALLOW THE GROUNDS OF THE ASSESSEE. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 24.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.