This document details the tribunal proceedings for the case between Franchise India Brands Ltd. and the CPC-TDS, Ghaziabad regarding late filing fees levied for assessment years 2013-14 to 2015-16. The case reference number is ITA No.1274 to 1276/Del/2019.
The appeals challenge the orders of CIT(A) -30, New Delhi dated 10.01.2019, which confirmed the levy of late filing fees under section 234E by the Assessing Officer (AO). The core issue debated was the applicability of section 234E for periods before its amendment on June 1, 2015.
The appellant argued, referencing decisions from other tribunal cases, that the imposition of fees under section 234E for defaults occurring before its enforcement date was unjust. The respondent, represented by the senior DR, argued for the validity of the fees based on legislative intent and past High Court decisions supporting the levy of such fees.
The tribunal’s decision considered the appellant’s reference to previous tribunal decisions and the judicial precedence set by High Courts. It examined the legislative amendments and their intended application dates, concluding that fees under section 234E could not be retrospectively applied to periods before June 1, 2015. Therefore, the tribunal ruled in favor of the appellant, leading to the deletion of the late filing fees charged for the specified assessment years.
This case highlights the challenges in interpreting tax laws and the importance of understanding legislative changes. It serves as a significant reference for similar disputes regarding the retrospective application of tax provisions.
Franchise India Brands Ltd. Late Filing Fee Dispute for AY 2013-14
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform