For The Period Prior To 01.06.2015 v. Union Of Indiain W.p.(C)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGHTUESDAY, THE 5 DAY OF SEPTEMBER 2023 / 14TH BHADRA, 1945 WP(C) NO. 29120 OF 2023 PETITIONER: SUTHEEPAN SOWMINI AGED 61 YEARS12/1294/5, THERADAPUZHA BUILDING., R.S.ROAD, PALAKKAD, PIN – 678 001. BY ADVS.K.N.SREEKUMARANP.J.ANILKUMAR (A-1768)N.SANTHOSHKUMAR RESPONDENTS: 1INCOME TAX OFFICER (TDS)AAYKAR BHAVAN, ENGLISH CHURCH RAOD, PALAKKAD, PIN – 678 001.AAYKAR BHAVAN, ENGLISH CHURCH RAOD, PALAKKAD, PIN – 678 001. 2ASSISTANT COMMISSIONER OF INCOME TAXTDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD,UTTARPRADESH, PIN – 201 010.TDS CPC, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GAZIABAD,UTTARPRADESH, PIN – 201 010. 3COMMISSIONER OF INCOME TAX (APPEALS),NATIONAL FACELESS APPEAL CENTRE, NEW DELHI,PIN – 110 003.NATIONAL FACELESS APPEAL CENTRE, NEW DELHI,PIN – 110 003. 4CENTRAL BOARD OF DIRECT TAXES NORTH BLOCK, NEW DELHI, PIN – 110 002REPRESENTED BY ITS CHAIRMAN.NORTH BLOCK, NEW DELHI, PIN – 110 002REPRESENTED BY ITS CHAIRMAN. 5THE UNION OF INDIA,MINISTRY OF FINANCE, DIRECT TAXES DEPARTMENT, NEW DELHI, PIN – 110 001REPRESENTED BY ITS SECRETARY. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO. 29120 OF 2023-------------------------------------------- Dated this the 05[th] day of September, 2023 J U D G M E N T 1.Heard Sri. K.N.Sreekumaran, Learned Counsel for the petitioner and Sri. Christopher Abraham, Standing Counsel forIncome Tax. 2. The petitioner is challenging Ext.P1 to Ext.P6 pertaining to levied fees underSection 234E of the Income Tax Act, 1961 forimposing of late fee for filing delayed previousTDS return for the assessment year 2013-2014.The limited ground on which this writ petitionhas been filed is that, the demand notices arebeyond jurisdictional envisagement. No late feecould be levied for not filing the previous return for the period prior to 01.06.2015. 3.The Learned Counsel for thepetitioner also submits that, in the present case,the period for which the impugned demandnotices have been issued is prior to 01.06.2015in respect of the assessment year 2013-2014.The Learned Counsel for the petitioner has alsoplaced reliance on the grounds of the Judgmentof this Court in the case of M/S. OLARI LITTLEFLOWER KURIES PVT. LTD. Vs. UNION OF INDIAin W.P.(C) No. 11175 of 2014 passed on 22[nd]October 2021. Paragraph 9.1 of the Judgmentreads as follows. “9.1 Stated briefly, the writpetitioner challenges the intimationreceived under Section 200 A from therespondent/Revenue calling upon thewrit petitioner to pay late fee fordelayed filing of quarterly statements of TDS. The periods for which the noticesare issued are stated as prior to01.06.2015. By following the judgmentin W.P.(C) No. 37775/2018, asconfirmed in W.A.No.722/2019, the writpetition stands allowed and theintimations dealing with filing of belatedstatements prior to 01.06.2015 are setaside. A return filed subsequent to01.06.2015 is present, the respondentsare given liberty to issue notice, hearthe writ petitioner, and pass orders inaccordance with law.” 4. I find that the grievance of the petitioner thus covered by the said Judgment ofthe Division Bench and therefore, the WritPetition is allowed. Impugned orders in Ext. P1to Ext.P6 are hereby set aside. rpr Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 29120/2023 PETITIONER’S EXHIBITS Exhibit-P 1 TRUE COPY OF THE INTIMATION DATED 08..04..2018 FOR 2ND QUARTER 24Q IN FINANCIAL YEAR 2012-13. Exhibit-P 2 TRUE COPY OF THE INTIMATION DATED 15..04..2018 FOR 2ND QUARTER 26Q IN FINANCIAL YEAR 2012-13. Exhibit-P 3 TRUE COPY OF THE INTIMATION DATED 16..04..2018 FOR 3RD QUARTER 26Q IN FINANCIAL YEAR 2012-13. Exhibit-P 4 4. I find that the grievance of the petitioner thus covered by the said Judgment ofthe Division Bench and therefore, the WritPetition is allowed. Impugned orders in Ext. P1to Ext.P6 are hereby set aside. rpr Sd/- DINESH KUMAR SINGH JUDGE APPENDIX OF WP(C) 29120/2023 PETITIONER’S EXHIBITS Exhibit-P 1 TRUE COPY OF THE INTIMATION DATED 08..04..2018 FOR 2ND QUARTER 24Q IN FINANCIAL YEAR 2012-13. Exhibit-P 2 TRUE COPY OF THE INTIMATION DATED 15..04..2018 FOR 2ND QUARTER 26Q IN FINANCIAL YEAR 2012-13. Exhibit-P 3 TRUE COPY OF THE INTIMATION DATED 16..04..2018 FOR 3RD QUARTER 26Q IN FINANCIAL YEAR 2012-13. Exhibit-P 4 TRUE COPY OF THE INTIMATION DATED 08..04..2018 FOR 3RD QUARTER 24Q IN FINANCIAL YEAR 2012-13. Exhibit-P 5 TRUE COPY OF THE INTIMATION DATED 08..04..2018 FOR 4TH QUARTER 24Q IN FINANCIAL YEAR 2012-13. Exhibit-P 6 TRUE COPY OF THE INTIMATION DATED 08..04..2018 FOR 4TH QUARTER 26Q IN FINANCIAL YEAR 2012-13. Exhibit -P7 TRUE COPY OF THE APPELLATE ORDER DATED 23..12..2021 FILED AGAINST EXHIBIT-P1 ISSUED BY THE 3RD RESPONDENT U/S.250 OF THEINCOME TAX ACT BEARING DIN-ITBA/NFAC/S/250/2021-22/1038054365(1). Exhibit -P8 TRUE COPY OF THE APPELLATE ORDER DATED 23..06..2023 FILED AGAINST EXHIBIT-P2 ISSUED BY THE 3RD RESPONDENT U/S.250 OF THEINCOME TAX ACT BEARING DIN-ITBA/NFAC/S/250/2023-24/1053902603(1). Exhibit-P 9 TRUE COPY OF THE APPELLATE ORDER DATED 23..12..2021 FILED AGAINST EXHIBIT-P3 ISSUED BY THE 3RD RESPONDENT U/S.250 OF THE Exhibit-P 10 Exhibit-P 11 Exhibit-P 12 Exhibit -P13 Exhibit -P14 INCOME TAX ACT BEARING DIN-ITBA/NFAC/S/250/2021-22/1038054976(1). TRUE COPY OF THE APPELLATE ORDER DATED 24..12..2021 FILED AGAINST EXHIBIT-P4 ISSUED BY THE 3RD RESPONDENT U/S.250 OF THEINCOME TAX ACT BEARING DIN-ITBA/NFAC/S/250/2021-22/1038100505(1). TRUE COPY OF THE APPELLATE ORDER DATED 23..12..2021 FILED AGAINST EXHIBIT-P5 ISSUED BY THE 3RD RESPONDENT U/S.250 OF THEINCOME TAX ACT BEARING DIN-ITBA/NFAC/S/250/2021-22/1038054483(1). TRUE COPY OF THE APPELLATE ORDER DATED 23..12..2021FILED AGAINST EXHIBIT-P6 ISSUEDBY THE 3RD RESPONDENT U/S.250 OF THE INCOMETAX ACT BEARING DIN-ITBA/NFAC/S/250/2021-22/1038054898(1). TRUE COPY OF THE RECOVERY NOTICE DATED 05..07..2023 BEARING DIN:ITBA/COM/F/17/2023-24/1054143659(1) ISSUED BY THE 1ST RESPONDENT. TRUE COPY OF THE JUDGMENT IN HEAD MASTER VSINCOME TAX OFFICER (TDS), W.P.(C) 1078/2022DATED 18.05.2022.